29 Del. C. § 6052: Definitions [Effective upon implementation of contingency in 85 Del. Laws, c. 399, § 4].

As used in this chapter:

(1) “Automatic enrollment” means a provision in the state plan under 26 U.S.C. § 457(b) under which an employee is treated as having elected to have the employer make a specified contribution to the plan equal to a percentage or fixed amount of compensation until the employee affirmatively elects to opt out of automatic enrollment.

(2) “Board” shall mean the Plans Management Board pursuant to § 2722 of this title.

(3) “Covered employee” includes any person who is a new employee and who is eligible for automatic enrollment under the terms of the plan. Covered employee does not include any employee who is covered by a collective bargaining agreement unless automatic enrollment into the 457(b) [26 U.S.C. § 457(b)] plan is expressly authorized by the employee’s collective bargaining agreement.

(4) “Default contribution rate” means the percent of compensation that a covered employee contributes to the employee’s 457(b) [26 U.S.C. § 457(b)] account from and after automatic enrollment and until such time as the employee affirmatively elects to make a contribution in a different amount.

(5) “Default investment” means the investment in a qualified default investment alternative selected by the Board that is purchased with a covered employee’s contributions from and after automatic enrollment and until such time as the employee affirmatively elects a different investment option.

(6) “Deferred compensation” means income earned as a public officer or employee of the State which, pursuant to a written agreement between the State and the employee, is set aside for retirement purposes.

(7) “Deferred compensation program” means such plans to allow deferred compensation pursuant to §§ 457, 403(b) and 401(a) of the Internal Revenue Code [26 U.S.C. §§ 457, 403(b) and 401(a)], as may be adopted by the Board.

(8) “Employee” means an individual who is employed by the State, including elected or appointed officials, and who receives compensation wholly or in part directly from the State Treasury or through an agency within the State that is wholly or in part supported by the State. The term “employee” includes employees of the Delaware Transit Corporation and Delaware Solid Waste Authority. Individuals hired as consultants shall not qualify as employees.

(9) “New employee” means any person who becomes an employee from and after [the date of fulfillment of the contingency in 85 Del. Laws, c. 399, § 4]. New employee includes employees who have left and then returned to State employment, including post-retirement.

(10) “Qualified participant” is defined as an employee of the State, including school districts, who has deferred compensation under the provisions of this chapter and satisfies either of the following conditions:

a. Employee must be enrolled in the deferred compensation program for no less than 6 consecutive months immediately preceding receipt of the match;

b. Employee has deferred the maximum allowable by the Internal Revenue Service within the 6 months preceding receipt of the match.