(a) "Act" means the Kansas public employees deferred compensation act; (b) "beneficiary" means any person designated to receive benefits under a deferred compensation plan; (c) "board" means the board of trustees of the Kansas public employees retirement system; (d) "deferred compensation plan" means a plan for the benefit of current and former state employee participants that is developed and approved as provided in this act and in accordance with section 457 of the federal internal revenue code of 1986, and amendments thereto, and under which a participant elects to defer, transfer or roll over amounts as permitted by the plan; and (e) "state" means the state of Kansas and any state agency as defined in subsection (3) of K.S.A. 75-3701, and amendments thereto.
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