§ 219-c. Definitions. As used in this article:\n 1. "Ambulance company" shall mean a municipal ambulance service or a\nvoluntary ambulance service, but shall not include an ambulance service\norganized pursuant to section two hundred nine-b of this chapter.\n 2. "Defined contribution plan" means any service award program that\nprovides to a participant a benefit as the result of definite and\ndeterminable contributions made to the program on behalf of the\nparticipant without reference to any income, expense, gains or losses or\nforfeitures of other participants under the program.\n 3. "Entitlement age" means the earliest age, except in the case of\ndisability or death, designated by the sponsor at which a participant\nwho has a nonforfeitable right to a service award is entitled to apply\nfor and begin receiving a service award. In no event shall entitlement\nage be earlier than age fifty-five nor later than age sixty-seven.\n 3-a. "Fiduciary" means any person, including an administrative service\nagency and a financial organization, exercising discretionary authority\nor control with respect to the administration of a service award program\nor the custody, management or disposition of program assets, or any\nperson who renders advice to the program for a fee.\n 4. "Fund" means the volunteer ambulance service award fund created\npursuant to this article.\n 4-a. "Municipal ambulance service" means an ambulance service as\ndefined in subdivision two of section three thousand one of the public\nhealth law operated by a municipal corporation or agency thereof, or by\nan ambulance district, and staffed in whole or in part by volunteer\nambulance workers.\n 5. "Nonforfeitable" means the unconditional and legally enforceable\nright to receive a service award.\n 6. "Participant" means a volunteer ambulance worker who satisfies the\nage and service requirements of subdivision one of section two hundred\nnineteen-e of this article.\n 6-a. "Political subdivision" means a county, city, town, village,\nambulance district, or fire protection district which contracts with an\nambulance service which is not organized pursuant to section two hundred\nnine-b of this chapter.\n 7. "Service award" means the benefit payable pursuant to a service\naward program.\n 8. "Service award program" or "program" means a defined contribution\nplan established, adopted and maintained under this article to provide\nservice awards for volunteer ambulance workers.\n 9. "Sponsor" or "sponsoring organization" means a political\nsubdivision which adopts a service award program.\n 9-a. "Voluntary ambulance service" means an ambulance service as\ndefined in subdivision three of section three thousand one of the public\nhealth law (i) operating not for pecuniary profit or financial gain, and\n(ii) no part of the assets or income of which is distributable to, or\nenures to the benefit of its members, directors or officers except to\nthe extent permitted under article thirty of the public health law.\n 9-b. "Volunteer ambulance worker" means an active volunteer member of\nan ambulance company as specified on a list regularly maintained by the\ncompany for purposes of the volunteer ambulance workers' benefit law.\n 10. "Year of ambulance service" means a calendar year during which a\nvolunteer ambulance worker accumulates at least fifty points in\naccordance with the system established pursuant to subdivision three of\nsection two hundred nineteen-e of this article.\n 11. "Elected or appointed position" means the directors, president,\nvice president, treasurer, secretary or other corporate officers and\nline officers of an ambulance company.\n 12. "Administrator" or "plan administrator" means the state\ncomptroller, or an administrative service agency or financial\norganization selected by the state comptroller to perform all or a\nportion of the functions required to administer service award programs.\n 13. "Administrative service agency" means an
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