Section 411-412-1 - DEFINITIONS1.Annual Compensation. "Annual compensation" means compensation during the plan year or the determination period.2.Code. "Code" means the Internal Revenue Code of 1986, as amended.3.Determination Period. "Determination period" means a consecutive 12-month period over which compensation is determined under the plan.4.Eligible Member. "Eligible member" means a person who first became a member of a retirement program administered by the Maine Public Employees Retirement System prior to July 1, 1996.5.Plan year. "Plan year" is the fiscal year commencing July 1.94- 411 C.M.R. ch. 412, § 1