1. (a) Beneficiary means an individual receiving survivor benefits from the system.
2. (b) Code means the Federal Internal Revenue Code of 1986, as amended.
3. (c) Employer means the State and participating employers in the system.
4. (d) Member means a retired individual receiving retirement benefits from the system.
5. (e) Participant means an employee who is eligible to receive benefits under the plan provided by this Part.
6. (f) Plan means the plan established by this act for the payment of retirement benefits as permitted under code section 415(m).
7. (g) Plan year means the limitation year of the system under code section 415.
8. (h) System means the New York State and Local Police and Fire Retirement System.
9. (i) Trustee means the Comptroller of the State of New York.

As used in this Part, the following terms shall have the definitions provided below, unless a different meaning is clearly required by the context: