Section 35IAC12-1-1. Definitions

   (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) "EGTRRA" means Economic Growth and Tax Relief Reconciliation Act of 2001, P.L.107-16, and all applicable regulations and amendments related thereto.

  (d) "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 enforcement officers' retirement plan.

(4) Judges' retirement system.

(5) 1977 police officers' and firefighters' pension and disability fund.

(6) Prosecuting attorneys retirement fund.

(7) Local public safety funds funded through the pension relief fund.

  (e) "IRS" means the Internal Revenue Service.

  (f) "OBRA '93" refers to the federal Omnibus Budget Reconciliation Act of 1993, P.L.103-66, and all applicable regulations and amendments related thereto. (Board of Trustees of the Indiana Public Retirement System; 35 IAC 12-1-1; filed Jul 14, 2004, 9:35 a.m.: 27 IR 3871; adopted Nov 9, 2007: 20071205-IR-035070818ONA)