As used in this chapter, unless the context clearly indicates otherwise:

“Employee” shall have the same meaning as defined in § 76-11.

“Jurisdiction” shall have the same meaning as defined in § 76-11.

“Special pay plan” means a governmental retirement plan that meets the requirements of sections 401(a) and 414(d) of the Internal Revenue Code, and which may be a qualified pick-up plan under section 414(h)(2) of the Internal Revenue Code.