Cash balance plan participant means a firefighter who participates in a cash balance retirement plan.
Cash balance plan participant means an employee
Individual retirement account means a trust, custodial arrangement, or annuity under Section 408(a) or (b), Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)).
Plan Year means the calendar year.
Participating employee means an employee whose election to participate in a Plan has been approved by the employer.
Program participant means an individual certified by the secretary as a program participant under Iowa Code section 9E.3.