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



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



"Jurisdiction" shall have the same
meaning as defined in section 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. [L 2003, c 109, pt of §2]