38-831. Definitions

In this article, unless the context otherwise requires:

1. " Annuity account" means an account that is established for each member to record the deposit of member contributions, employer contributions and interest, dividends or other accumulations credited on behalf of the member.

2. " Board" means the board of trustees of the public safety personnel retirement system established by section 38-848.

3. " Defined contribution system" means the elected officials' defined contribution retirement system established pursuant to this article.

4. " Elected official" means:

(a) Every elected official of this state who was elected or appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(b) Every elected official of each county of this state who was elected or appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(c) Every justice of the supreme court who was appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(d) Every judge of the court of appeals who was appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(e) Every judge of the superior court who was elected or appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(f) Every full-time superior court commissioner, except full-time superior court commissioners who failed to make a timely election of membership under the judges' retirement plan, repealed on August 7, 1985, who was hired on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

(g) Each elected official of an incorporated city or town whose employer has executed a proper joinder agreement with the plan for coverage of its elected officials, who was elected or appointed on or after January 1, 2014 and who was not an active, an inactive, a disabled or a retired member of the plan on December 31, 2013.

5. " Employer" means a department or political subdivision of this state that makes employer contributions to the defined contribution system on behalf of a member.

6. " Employer contribution" means an amount deposited by an employer, from the employer's own monies, in the member's annuity account on a periodic basis coinciding with the member's regular pay period.

7. " Member" means an elected official under the defined contribution system.

8. " Plan" means the elected officials' retirement plan established by article 3 of this chapter.