NRS 463.4868: “Pension or employee benefit plan” defined.

1. “Pension or employee benefit plan” means an employee pension or welfare benefit plan subject to the Employee Retirement Income Security Act of 1974 or a state or federal government pension plan.

2. The term does not include an employee pension or welfare benefit plan established by a publicly traded corporation that is registered with the Commission, unless such a pension or benefit plan is a multiemployer plan as defined in the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1002(37) or § 1301(a)(3).