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Terms Used In New Hampshire Revised Statutes 100-A:2

The retirement system hereby created shall be established as of July 1, 1967. It shall be known as the New Hampshire retirement system, and by such name all of its business shall be transacted, all of its funds invested, and all of its cash, securities and other property held in trust for the purpose for which received, and is intended for all time to meet the requirements of a qualified pension trust within the meaning of section 401(a), and to qualify as a governmental plan within the meaning of section 414(d) of the United States Internal Revenue Code of 1986, as amended.