Code means the Internal Revenue Code, as amended.
Defined Contribution Plan means the defined contribution plan component of the Retirement Plan for Nebraska Counties and the State Employees Retirement Plan.
Defined Benefit Plan means the Judges Retirement Plan, the Nebraska State Patrol Retirement Plan, the School Employees Retirement Plan, and the cash balance plan component of the Retirement Plan for Nebraska Counties and the State Employees Retirement Plan of the State of Nebraska.
303 Neb. Admin. Code, ch. 17, § 002