38-875. Definitions In this article, unless the context otherwise requires: 1. ' Board' means the board of trustees of the public safety personnel retirement system established by section 38-848. 2. ' Deferred compensation plan' means an eligible deferred compensation plan as defined in section 457(b) of the internal revenue code. 3. ' Employer' means any entity that participates as an employer in a retirement system or plan that is administered by the board. 4. ' Participant' means any individual who is employed by an employer and who is enrolled in one of the retirement systems or plans administered by the board.
Arizona Legal Code