C.R.S. § 24-54-100.3: Definitions.

As used in this article 54, unless the context otherwise requires:

(1) "County" means a county or a city and county, including any entity formed by such county or city and county.

(2) "Current employee" means any person currently performing service that constitutes employment for any county, municipality, or other political subdivision of the state. "Current employee" does not include former employees of any county, municipality, or other political subdivision of the state who left employment through retirement, resignation, separation, termination, or otherwise. "Current employee" also does not include beneficiaries of either current employees or former employees.

(3) "Defined benefit plan or system" means any retirement plan or system that is not a defined contribution plan or system.

(4) "Defined contribution plan or system" means a retirement plan or system that provides for an individual account for each participant and the benefits of which are based solely on the amount contributed to the participant's account and that includes any income, expenses, gains, losses, or forfeitures of accounts of other participants that may be allocated to the participant's account.

(5) "Municipality" means a city or a town and any entity formed by such city or town.

(6) "Peace officer" means a certified peace officer as described in section 16-2.5-101 and includes any guards employed by a county sheriff pursuant to section 17-26-122.

(7) "Political subdivision" means any district, special district, improvement district, authority, council of governments, governmental entity formed by an intergovernmental agreement, or any other kind of municipal, quasi-municipal, or public corporation organized pursuant to law.