[§88D-1]  Definitions.  As used in thischapter, unless the context clearly indicates otherwise:

"Employee" shall have the samemeaning as defined in section 76-11.

"Jurisdiction" shall have the samemeaning as defined in section 76-11.

"Special pay plan" means agovernmental retirement plan that meets the requirements of sections 401(a) and414(d) of the Internal Revenue Code, and which may be a qualified pick-up planunder section 414(h)(2) of the Internal Revenue Code. [L 2003, c 109, pt of §2]