72-5501.Definitions.As used in this act, unless the context otherwiserequires:
(a) "Retirement system" means the state schoolretirement system;
(b) "board" means the board of trustees of the Kansas public employeesretirement system;
(c) "school year" means either the twelve-month period beginning onSeptember first, or the legal school term during such period. In case ofdoubt the board shall decide what constitutes a school year. Theboard shallnot give credit for a school year that represents less than 140 days,except that the board maygive credit for a schoolyear if not less than 80 days of actual service has been renderedand if continuance in school service was prevented by illnessor other emergency beyond the control of the person entitled to suchcredit. No person shall receive credit for morethan one school yearduring any twelve-month period beginning on September 1. The board shallgive credit for1/2 of a school yearfor 1/2 school year of continuous full-time service;
(d) "school employees" means persons who have performed or whoshall hereafter perform school services as classroom teachers,administrators, supervisors, librarians, nurses, clerks, janitors or inany other full-time capacity in the public schools, areavocational-technical schools or community junior colleges of the state ofKansas and who are citizens of the United States and schoolemployees shall include: (1) Persons who have performed service as a countysuperintendent of publicinstruction or as an employee appointed by and under the supervision of acounty superintendent; (2) persons who have performed service as astatesuperintendent of public instruction or as an employee appointed by andunder supervision of a state superintendent; (3) persons who haveperformedservices as an employee appointed by the former state board for vocationaleducation, except that prior to the time of accepting suchemployment by such county superintendent, state superintendent or stateboard for vocational education such employees had performed school servicein Kansas as a teacher, principal, supervisor, or superintendent; (4)persons who are employees appointed by and under the supervision of theconstitutional state board of education, including those employeestransferred to the state department of education at its inception inJanuary of 1969, and who prior to the time of accepting such employment bythe state board of education had performed school service in Kansas as ateacher, principal, supervisor, or superintendent; (5) thecommissioner ofeducation if such commissioner exercises an irrevocable option to becoveredby the state schoolretirement system in lieu of being covered by the Kansas public employeesretirement system, which option shall be exercised by written notice of thecommissioner of education at the time of appointment. Such noticeshall bedirected to the state school retirement board and the board of trustees ofthe Kansas public employees retirement system; (6) all instructionalemployees for the school for the blind and such employees shall be excludedfrom participation in any other state retirement system; and (7)teachersand supervisors of instruction at the state institutions under themanagement of the director of penal institutions and those under themanagement of the state board of social welfare which provide regularclassroom instruction for their inmates or patients if such instructionalpersonnel have valid certificates issued by the state board of education,except that the provisions of this subsection shall notinclude such employees who have elected or shall elect, irrevocably, atthe time ofemployment by the institution to participate in the Kansas public employeesretirement system. The term "school employees" shallnot include any employee while a member of a separate retirement systemoperated by any board of education but if any such employee at any timebecomes eligible to participate in the state retirement as provided by thisact, the years such person served in a school system in Kansas whichmaintains a separate retirement system shall be included in determiningyears of service of such person under this act. An employee performingservice in a school system maintaining its own separate retirement systemin Kansas may qualify for service credit in the state system bydiscontinuing membership in such separate retirement system prior to thetime of retirement and accepting a position which is covered by the stateretirement system, and continuing in such service for at least oneschool year. Subject to the provisions of K.S.A. 74-49,123 andamendmentsthereto, such employee shall contribute tothe state retirement system an amount of money equal to that which wasdeducted from such employee's salary for services renderedafter September 1, 1941, inthe city maintaining its own retirement system and this amount shall becreditedto the savings account of the employee. If such employee was forany reason excluded from participation in the separate retirement system,the board shall give credit for such nonmember service in the publicschools in the city maintaining a separate retirement system without therequired transfer of funds. After September 1, 1971,no person shall be deemed a school employee for the purposes of this act;
(e) "school service" means: (1) Service performed as a schoolemployee prior to September 1, 1941, if such years of service include atleast six months during the years 1938-39 or 1939-40 or 1940-41;service performed by any employee who was not in school service in any ofthe school years from 1938 to 1941, but who reentered school service afterSeptember 1, 1941, and continued in such service for at least fiveyears; all service prior to September 1, 1941, of any annuitant who retiredprior to September 1, 1961, and who was granted a service annuity for oneor more years as a contributing member of the school retirement system;all service prior to September 1, 1941, of any employee who served for atleast six months during one of the qualifying years from 1938 to 1941in a school system maintaining its own separate retirement system inKansas, if such employee has not qualified, nor will in the future qualify,for retirement benefits under the separate retirement system; all serviceas a school employee, including out-of-state service as a schoolemployee, for a period of 10 or more years prior toSeptember 1, 1938,except that service annuities paid by the state of Kansas to such schoolemployees shall not include such out-of-state service as a school employee,unless otherwise provided by law; (2) service as a school employeeafter September 1,1941, as a contributing member of the schoolretirement system. No service credit shall be granted to a school employeewho established or shall hereafter establish membership later thanSeptember 1, 1941, for a period of time between September 1, 1941, and thedate of becoming a contributing member of the retirement system. Schoolservice shall include only full-time employees, except that 1/2 yearof credit shall be given to instructional employees who perform schoolservice on at least a 1/2 time basis throughout a school year. Noschool service credit shall be given in fractional units of less than 1/2year. The board maygrant service credit toemployees, who were performing school service at the time of theirinduction into the armed forces of the United States, equal to the timespent in the armed forces between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953 and between August 5, 1964,and August 15, 1973, but no such service credit shall be granted for aperiod of more than five years spent in the armed forces betweenSeptember 1, 1940, and September 1, 1947, or for a period of more than twoyears spent in the armed forces between June 25, 1950, and July 27,1953 or for a period of more than two years spent in the armed forcesbetween August 5, 1964 and August 15, 1973. In the event the employeeserved during the periods between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953, such employeeshall be granted a servicecredit for the actual time spent in the armed forces between June 25, 1950,and July 27, 1953, nor shall such service credit be granted to any employeeunless such employee shall reenter school service and continuein such service for atleast one school year. The board may grantservice credit to an employee who was performing school service prior tothe time of becoming employed as a veterans' instructional on-the-farmtraining instructor equal to the time spent as such instructor between thedates of September 1, 1946, and September 1, 1961. The board may grantservice credit to an employee whoprior to performingschool service was a faculty member of the Kansas vocational school atTopeka, known part of the time as the Kansas technical institute, whichoperated under the Kansas state board of regents prior to 1956 equal to thetime spent as instructor at such school. In case of doubt the board shalldecide what constitutes school service; and (3) service for which creditmustbe given under federal law, including, but not limited to, when applicable, theuniformed services employment and reemployment rights act of 1994, as in effecton July 1, 2008;
(f) "school annuitant" means any person who is entitled to receivea school annuity;
(g) "school annuity" means the monthly payments due to any schoolannuitant. Such payments shall continue for life, and be paid in monthlyinstallments;
(h) "service annuity" means that part of the school annuity whichis based upon the service record of the person concerned, and which is paidby the state;
(i) "savings annuity" means that part of the school annuity whichresults from the accumulated contributions of the school employee andinterest thereon less the proportionate share of the expense of theadministration of this act;
(j) "disability annuity" means a school annuity granted to a schoolemployee who suffers such physical or mental disability as to be unable toperform school service;
(k) "standard annuity" means the school annuity which is granted toa school employee at the age of 65 years, asprescribed by this act.The standard annuity shall be used as the basis in computing actuariallyequivalent annuities granted at ages prior to 65 years. Whenever the amountof any benefit is to be determined on the basis of actuarial assumptions, theassumption shall be specified in a way that precludes employer discretion;
(l) "service record" means the individual record kept by the boardfor each school employee. It shall show the number of school years ofschool service, the salary or wages earned, the date of birth, and suchother data as the board may require;
(m) "age" and "attained age" shall be computed as of September 1 ofthe calendar year under consideration;
(n) "deductions" means the amounts withheld, as provided in thisact, from warrants issued in payment for school services;
(o) "actuarial computation" means computation in accordance withsome standard actuarial table. The board shall determine which one of thestandard actuarial tables shall be used.Whenever the amount of anybenefit is to be determined on the basis of actuarial assumptions, theassumptions shall be specified in a way that precludes employer discretion; and
(p) "compensation" means the same as provided in K.S.A. 74-49,123and amendmentsthereto for purposes of nondiscrimination testing pursuant to the federalinternal revenue code of 1986, as in effect on July 1, 2008.
72-5501.Definitions.As used in this act, unless the context otherwiserequires:
(a) "Retirement system" means the state schoolretirement system;
(b) "board" means the board of trustees of the Kansas public employeesretirement system;
(c) "school year" means either the twelve-month period beginning onSeptember first, or the legal school term during such period. In case ofdoubt the board shall decide what constitutes a school year. Theboard shallnot give credit for a school year that represents less than 140 days,except that the board maygive credit for a schoolyear if not less than 80 days of actual service has been renderedand if continuance in school service was prevented by illnessor other emergency beyond the control of the person entitled to suchcredit. No person shall receive credit for morethan one school yearduring any twelve-month period beginning on September 1. The board shallgive credit for1/2 of a school yearfor 1/2 school year of continuous full-time service;
(d) "school employees" means persons who have performed or whoshall hereafter perform school services as classroom teachers,administrators, supervisors, librarians, nurses, clerks, janitors or inany other full-time capacity in the public schools, areavocational-technical schools or community junior colleges of the state ofKansas and who are citizens of the United States and schoolemployees shall include: (1) Persons who have performed service as a countysuperintendent of publicinstruction or as an employee appointed by and under the supervision of acounty superintendent; (2) persons who have performed service as astatesuperintendent of public instruction or as an employee appointed by andunder supervision of a state superintendent; (3) persons who haveperformedservices as an employee appointed by the former state board for vocationaleducation, except that prior to the time of accepting suchemployment by such county superintendent, state superintendent or stateboard for vocational education such employees had performed school servicein Kansas as a teacher, principal, supervisor, or superintendent; (4)persons who are employees appointed by and under the supervision of theconstitutional state board of education, including those employeestransferred to the state department of education at its inception inJanuary of 1969, and who prior to the time of accepting such employment bythe state board of education had performed school service in Kansas as ateacher, principal, supervisor, or superintendent; (5) thecommissioner ofeducation if such commissioner exercises an irrevocable option to becoveredby the state schoolretirement system in lieu of being covered by the Kansas public employeesretirement system, which option shall be exercised by written notice of thecommissioner of education at the time of appointment. Such noticeshall bedirected to the state school retirement board and the board of trustees ofthe Kansas public employees retirement system; (6) all instructionalemployees for the school for the blind and such employees shall be excludedfrom participation in any other state retirement system; and (7)teachersand supervisors of instruction at the state institutions under themanagement of the director of penal institutions and those under themanagement of the state board of social welfare which provide regularclassroom instruction for their inmates or patients if such instructionalpersonnel have valid certificates issued by the state board of education,except that the provisions of this subsection shall notinclude such employees who have elected or shall elect, irrevocably, atthe time ofemployment by the institution to participate in the Kansas public employeesretirement system. The term "school employees" shallnot include any employee while a member of a separate retirement systemoperated by any board of education but if any such employee at any timebecomes eligible to participate in the state retirement as provided by thisact, the years such person served in a school system in Kansas whichmaintains a separate retirement system shall be included in determiningyears of service of such person under this act. An employee performingservice in a school system maintaining its own separate retirement systemin Kansas may qualify for service credit in the state system bydiscontinuing membership in such separate retirement system prior to thetime of retirement and accepting a position which is covered by the stateretirement system, and continuing in such service for at least oneschool year. Subject to the provisions of K.S.A. 74-49,123 andamendmentsthereto, such employee shall contribute tothe state retirement system an amount of money equal to that which wasdeducted from such employee's salary for services renderedafter September 1, 1941, inthe city maintaining its own retirement system and this amount shall becreditedto the savings account of the employee. If such employee was forany reason excluded from participation in the separate retirement system,the board shall give credit for such nonmember service in the publicschools in the city maintaining a separate retirement system without therequired transfer of funds. After September 1, 1971,no person shall be deemed a school employee for the purposes of this act;
(e) "school service" means: (1) Service performed as a schoolemployee prior to September 1, 1941, if such years of service include atleast six months during the years 1938-39 or 1939-40 or 1940-41;service performed by any employee who was not in school service in any ofthe school years from 1938 to 1941, but who reentered school service afterSeptember 1, 1941, and continued in such service for at least fiveyears; all service prior to September 1, 1941, of any annuitant who retiredprior to September 1, 1961, and who was granted a service annuity for oneor more years as a contributing member of the school retirement system;all service prior to September 1, 1941, of any employee who served for atleast six months during one of the qualifying years from 1938 to 1941in a school system maintaining its own separate retirement system inKansas, if such employee has not qualified, nor will in the future qualify,for retirement benefits under the separate retirement system; all serviceas a school employee, including out-of-state service as a schoolemployee, for a period of 10 or more years prior toSeptember 1, 1938,except that service annuities paid by the state of Kansas to such schoolemployees shall not include such out-of-state service as a school employee,unless otherwise provided by law; (2) service as a school employeeafter September 1,1941, as a contributing member of the schoolretirement system. No service credit shall be granted to a school employeewho established or shall hereafter establish membership later thanSeptember 1, 1941, for a period of time between September 1, 1941, and thedate of becoming a contributing member of the retirement system. Schoolservice shall include only full-time employees, except that 1/2 yearof credit shall be given to instructional employees who perform schoolservice on at least a 1/2 time basis throughout a school year. Noschool service credit shall be given in fractional units of less than 1/2year. The board maygrant service credit toemployees, who were performing school service at the time of theirinduction into the armed forces of the United States, equal to the timespent in the armed forces between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953 and between August 5, 1964,and August 15, 1973, but no such service credit shall be granted for aperiod of more than five years spent in the armed forces betweenSeptember 1, 1940, and September 1, 1947, or for a period of more than twoyears spent in the armed forces between June 25, 1950, and July 27,1953 or for a period of more than two years spent in the armed forcesbetween August 5, 1964 and August 15, 1973. In the event the employeeserved during the periods between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953, such employeeshall be granted a servicecredit for the actual time spent in the armed forces between June 25, 1950,and July 27, 1953, nor shall such service credit be granted to any employeeunless such employee shall reenter school service and continuein such service for atleast one school year. The board may grantservice credit to an employee who was performing school service prior tothe time of becoming employed as a veterans' instructional on-the-farmtraining instructor equal to the time spent as such instructor between thedates of September 1, 1946, and September 1, 1961. The board may grantservice credit to an employee whoprior to performingschool service was a faculty member of the Kansas vocational school atTopeka, known part of the time as the Kansas technical institute, whichoperated under the Kansas state board of regents prior to 1956 equal to thetime spent as instructor at such school. In case of doubt the board shalldecide what constitutes school service; and (3) service for which creditmustbe given under federal law, including, but not limited to, when applicable, theuniformed services employment and reemployment rights act of 1994, as in effecton July 1, 2008;
(f) "school annuitant" means any person who is entitled to receivea school annuity;
(g) "school annuity" means the monthly payments due to any schoolannuitant. Such payments shall continue for life, and be paid in monthlyinstallments;
(h) "service annuity" means that part of the school annuity whichis based upon the service record of the person concerned, and which is paidby the state;
(i) "savings annuity" means that part of the school annuity whichresults from the accumulated contributions of the school employee andinterest thereon less the proportionate share of the expense of theadministration of this act;
(j) "disability annuity" means a school annuity granted to a schoolemployee who suffers such physical or mental disability as to be unable toperform school service;
(k) "standard annuity" means the school annuity which is granted toa school employee at the age of 65 years, asprescribed by this act.The standard annuity shall be used as the basis in computing actuariallyequivalent annuities granted at ages prior to 65 years. Whenever the amountof any benefit is to be determined on the basis of actuarial assumptions, theassumption shall be specified in a way that precludes employer discretion;
(l) "service record" means the individual record kept by the boardfor each school employee. It shall show the number of school years ofschool service, the salary or wages earned, the date of birth, and suchother data as the board may require;
(m) "age" and "attained age" shall be computed as of September 1 ofthe calendar year under consideration;
(n) "deductions" means the amounts withheld, as provided in thisact, from warrants issued in payment for school services;
(o) "actuarial computation" means computation in accordance withsome standard actuarial table. The board shall determine which one of thestandard actuarial tables shall be used.Whenever the amount of anybenefit is to be determined on the basis of actuarial assumptions, theassumptions shall be specified in a way that precludes employer discretion; and
(p) "compensation" means the same as provided in K.S.A. 74-49,123and amendmentsthereto for purposes of nondiscrimination testing pursuant to the federalinternal revenue code of 1986, as in effect on July 1, 2008.
72-5501.Definitions.As used in this act, unless the context otherwiserequires:
(a) "Retirement system" means the state schoolretirement system;
(b) "board" means the board of trustees of the Kansas public employeesretirement system;
(c) "school year" means either the twelve-month period beginning onSeptember first, or the legal school term during such period. In case ofdoubt the board shall decide what constitutes a school year. Theboard shallnot give credit for a school year that represents less than 140 days,except that the board maygive credit for a schoolyear if not less than 80 days of actual service has been renderedand if continuance in school service was prevented by illnessor other emergency beyond the control of the person entitled to suchcredit. No person shall receive credit for morethan one school yearduring any twelve-month period beginning on September 1. The board shallgive credit for1/2 of a school yearfor 1/2 school year of continuous full-time service;
(d) "school employees" means persons who have performed or whoshall hereafter perform school services as classroom teachers,administrators, supervisors, librarians, nurses, clerks, janitors or inany other full-time capacity in the public schools, areavocational-technical schools or community junior colleges of the state ofKansas and who are citizens of the United States and schoolemployees shall include: (1) Persons who have performed service as a countysuperintendent of publicinstruction or as an employee appointed by and under the supervision of acounty superintendent; (2) persons who have performed service as astatesuperintendent of public instruction or as an employee appointed by andunder supervision of a state superintendent; (3) persons who haveperformedservices as an employee appointed by the former state board for vocationaleducation, except that prior to the time of accepting suchemployment by such county superintendent, state superintendent or stateboard for vocational education such employees had performed school servicein Kansas as a teacher, principal, supervisor, or superintendent; (4)persons who are employees appointed by and under the supervision of theconstitutional state board of education, including those employeestransferred to the state department of education at its inception inJanuary of 1969, and who prior to the time of accepting such employment bythe state board of education had performed school service in Kansas as ateacher, principal, supervisor, or superintendent; (5) thecommissioner ofeducation if such commissioner exercises an irrevocable option to becoveredby the state schoolretirement system in lieu of being covered by the Kansas public employeesretirement system, which option shall be exercised by written notice of thecommissioner of education at the time of appointment. Such noticeshall bedirected to the state school retirement board and the board of trustees ofthe Kansas public employees retirement system; (6) all instructionalemployees for the school for the blind and such employees shall be excludedfrom participation in any other state retirement system; and (7)teachersand supervisors of instruction at the state institutions under themanagement of the director of penal institutions and those under themanagement of the state board of social welfare which provide regularclassroom instruction for their inmates or patients if such instructionalpersonnel have valid certificates issued by the state board of education,except that the provisions of this subsection shall notinclude such employees who have elected or shall elect, irrevocably, atthe time ofemployment by the institution to participate in the Kansas public employeesretirement system. The term "school employees" shallnot include any employee while a member of a separate retirement systemoperated by any board of education but if any such employee at any timebecomes eligible to participate in the state retirement as provided by thisact, the years such person served in a school system in Kansas whichmaintains a separate retirement system shall be included in determiningyears of service of such person under this act. An employee performingservice in a school system maintaining its own separate retirement systemin Kansas may qualify for service credit in the state system bydiscontinuing membership in such separate retirement system prior to thetime of retirement and accepting a position which is covered by the stateretirement system, and continuing in such service for at least oneschool year. Subject to the provisions of K.S.A. 74-49,123 andamendmentsthereto, such employee shall contribute tothe state retirement system an amount of money equal to that which wasdeducted from such employee's salary for services renderedafter September 1, 1941, inthe city maintaining its own retirement system and this amount shall becreditedto the savings account of the employee. If such employee was forany reason excluded from participation in the separate retirement system,the board shall give credit for such nonmember service in the publicschools in the city maintaining a separate retirement system without therequired transfer of funds. After September 1, 1971,no person shall be deemed a school employee for the purposes of this act;
(e) "school service" means: (1) Service performed as a schoolemployee prior to September 1, 1941, if such years of service include atleast six months during the years 1938-39 or 1939-40 or 1940-41;service performed by any employee who was not in school service in any ofthe school years from 1938 to 1941, but who reentered school service afterSeptember 1, 1941, and continued in such service for at least fiveyears; all service prior to September 1, 1941, of any annuitant who retiredprior to September 1, 1961, and who was granted a service annuity for oneor more years as a contributing member of the school retirement system;all service prior to September 1, 1941, of any employee who served for atleast six months during one of the qualifying years from 1938 to 1941in a school system maintaining its own separate retirement system inKansas, if such employee has not qualified, nor will in the future qualify,for retirement benefits under the separate retirement system; all serviceas a school employee, including out-of-state service as a schoolemployee, for a period of 10 or more years prior toSeptember 1, 1938,except that service annuities paid by the state of Kansas to such schoolemployees shall not include such out-of-state service as a school employee,unless otherwise provided by law; (2) service as a school employeeafter September 1,1941, as a contributing member of the schoolretirement system. No service credit shall be granted to a school employeewho established or shall hereafter establish membership later thanSeptember 1, 1941, for a period of time between September 1, 1941, and thedate of becoming a contributing member of the retirement system. Schoolservice shall include only full-time employees, except that 1/2 yearof credit shall be given to instructional employees who perform schoolservice on at least a 1/2 time basis throughout a school year. Noschool service credit shall be given in fractional units of less than 1/2year. The board maygrant service credit toemployees, who were performing school service at the time of theirinduction into the armed forces of the United States, equal to the timespent in the armed forces between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953 and between August 5, 1964,and August 15, 1973, but no such service credit shall be granted for aperiod of more than five years spent in the armed forces betweenSeptember 1, 1940, and September 1, 1947, or for a period of more than twoyears spent in the armed forces between June 25, 1950, and July 27,1953 or for a period of more than two years spent in the armed forcesbetween August 5, 1964 and August 15, 1973. In the event the employeeserved during the periods between September 1, 1940, and September 1, 1947,and between June 25, 1950, and July 27, 1953, such employeeshall be granted a servicecredit for the actual time spent in the armed forces between June 25, 1950,and July 27, 1953, nor shall such service credit be granted to any employeeunless such employee shall reenter school service and continuein such service for atleast one school year. The board may grantservice credit to an employee who was performing school service prior tothe time of becoming employed as a veterans' instructional on-the-farmtraining instructor equal to the time spent as such instructor between thedates of September 1, 1946, and September 1, 1961. The board may grantservice credit to an employee whoprior to performingschool service was a faculty member of the Kansas vocational school atTopeka, known part of the time as the Kansas technical institute, whichoperated under the Kansas state board of regents prior to 1956 equal to thetime spent as instructor at such school. In case of doubt the board shalldecide what constitutes school service; and (3) service for which creditmustbe given under federal law, including, but not limited to, when applicable, theuniformed services employment and reemployment rights act of 1994, as in effecton July 1, 2008;
(f) "school annuitant" means any person who is entitled to receivea school annuity;
(g) "school annuity" means the monthly payments due to any schoolannuitant. Such payments shall continue for life, and be paid in monthlyinstallments;
(h) "service annuity" means that part of the school annuity whichis based upon the service record of the person concerned, and which is paidby the state;
(i) "savings annuity" means that part of the school annuity whichresults from the accumulated contributions of the school employee andinterest thereon less the proportionate share of the expense of theadministration of this act;
(j) "disability annuity" means a school annuity granted to a schoolemployee who suffers such physical or mental disability as to be unable toperform school service;
(k) "standard annuity" means the school annuity which is granted toa school employee at the age of 65 years, asprescribed by this act.The standard annuity shall be used as the basis in computing actuariallyequivalent annuities granted at ages prior to 65 years. Whenever the amountof any benefit is to be determined on the basis of actuarial assumptions, theassumption shall be specified in a way that precludes employer discretion;
(l) "service record" means the individual record kept by the boardfor each school employee. It shall show the number of school years ofschool service, the salary or wages earned, the date of birth, and suchother data as the board may require;
(m) "age" and "attained age" shall be computed as of September 1 ofthe calendar year under consideration;
(n) "deductions" means the amounts withheld, as provided in thisact, from warrants issued in payment for school services;
(o) "actuarial computation" means computation in accordance withsome standard actuarial table. The board shall determine which one of thestandard actuarial tables shall be used.Whenever the amount of anybenefit is to be determined on the basis of actuarial assumptions, theassumptions shall be specified in a way that precludes employer discretion; and
(p) "compensation" means the same as provided in K.S.A. 74-49,123and amendmentsthereto for purposes of nondiscrimination testing pursuant to the federalinternal revenue code of 1986, as in effect on July 1, 2008.
