In AS 39.30.150
- 39.30.180,


(1) "board" means the board of trustees of the Alaska Retirement Management Board established under AS 37.10.210
;


(2) "commissioner" means the commissioner of the Department of Administration;


(3) "participating employer" means


(A) the State of Alaska; and


(B) an employer


(i) who is an employer as defined in AS 39.35.680
;


(ii) who has never participated in or has withdrawn from participation in the federal social security system; and


(iii) whose participation in the supplemental employee benefit program has been approved by the commissioner.