In this article, unless the context otherwise requires:

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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.