35 IAC 9-1-1
35 IAC 9-1-1 Definitions
Cite as Ind. Admin. Code tit. 35, r. 9-1-1
Sec. 1. (a) The definitions in this section apply throughout this article.
(b) "Code" means the Internal Revenue Code of 1986, 26 U.S.C. 1 et seq., and all amendments related thereto.
(c) "Fund" or "funds" means the following:
(1) Legislators' Retirement System.
(2) Public Employees' Retirement Fund.
(3) State Excise Police, Gaming Agent, Gaming Control Officer and Conservation Officers' Retirement Plan.
(4) Judges' Retirement System.
(5) 1977 Police Officers' and Firefighters' Pension and Disability Fund.
(6) Prosecutors' Retirement Fund.
(7) Local public safety funds funded through the Pension Relief Fund.
(d) "IRS" means the Internal Revenue Service.
(e) "OBRA '93" refers to the federal Omnibus Budget Reconciliation Act of 1993, P.L.103-66, and all applicable regulations and
amendments related thereto.