Kansas Code § 72-26,115

Certain retirement systems; definitions
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Unless a different meaning is clearly required by the context, the following words and phrases as used in this act shall have the following meanings:
(1) "Board" shall mean the board of education of any city of the first class operating a retirement system under the provisions of K.S.A. 72-1788 to 72-1796, inclusive.
(2) "Actuarial equivalent" shall mean a monthly life annuity, the amount of which shall be determined by an actuarial computation as provided in subsection (o) of K.S.A. 72-5501.

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