N.Y. Insurance Law § 4601
Definitions
In this article:
- (a) "Employees" means the employees, officers, and agents of any person, firm or corporation or of one or more corporations having business interests in common.
- (b) "Employer" means the person, firm, corporation or one or more corporations having business interests in common, and includes any organization of such employers.
- (c) "Retirement system" or "system" means a non-profit corporation or trust formed for the purpose of providing pension benefits.
- (d) "Pension benefits" means benefits provided by a retirement system for members retiring by reason of age or length of service, or both, and benefits permitted by section four thousand six hundred three of this article.