“Account” means the account maintained with respect to the participant which reflects that aggregate value of the following amounts credited to the participant:
- (a) Employee contributions to the plan.
- (b) Employer contributions to the plan on behalf of the participant.
- (c) Net earnings of the State Peace Officers’ and Firefighters’ Defined Contribution Plan Fund allocable to the participant.
- (d) Any amount credited to the participant’s account by reason of a transfer from another qualified plan in accordance with applicable federal tax laws.