In AS 39.30.150 — 39.30.180,

1. (1) “board” means the board of trustees of the Alaska Retirement Management Board established under AS 37.10.210;
2. (2) “commissioner” means the commissioner of the Department of Administration;

3. (3) “participating employer” means

   1. (A) the State of Alaska; and

   2. (B) an employer

      1. (i) who is an employer as defined in AS 39.35.680;
      2. (ii) who has never participated in or has withdrawn from participation in the federal social security system; and
      3. (iii) whose participation in the supplemental employee benefit program has been approved by the commissioner.