Code of Massachusetts Regulations
960 CMR - OFFICE OF THE STATE TREASURER AND RECEIVER GENERAL
Title 960 CMR 6.00 - Massachusetts Defined Contribution Core Plan
Section 6.02 - Definitions

As used in 960 CMR 6.00, the following terms shall have the following meanings:

Internal Revenue Code or Code. The United States Internal Revenue Code of 1986.

ERISA. The Employee Retirement Income Security Act of 1974.

MEP Sponsor. The entity that sponsors this Plan that assumes sponsorship of the Plan. No employees of the MEP Sponsor will be covered by this Plan with respect to their employment with the MEP Sponsor unless the MEP Sponsor also adopts a Participation Agreement as a Participating Employer.

Participating Employer. An entity that has adopted the provisions of this Plan and whose participation in the Plan has been accepted in writing by the MEP Sponsor. The date a Participating Employer participates in the Plan is the participation effective date as set forth in the Participation Agreement.

Plan. The Massachusetts Defined Contribution CORE Plan.

State Treasurer. The Treasurer and Receiver General of the Commonwealth of Massachusetts duly elected in accordance with the Constitution of the Commonwealth of Massachusetts and performing such duties and responsibilities as set forth in the Massachusetts General Laws, including M.G.L. c. 10 and M.G.L. c. 29, § 64E. The State Treasurer shall be the MEP Sponsor unless otherwise specified.

Treasury. The Office of the State Treasurer and Receiver General.

For any definitions in 960 CMR 6.02 that are inconsistent with any definition in the Plan, the definitions in the Plan shall take precedence with respect to the administration and operation of the Plan. Any terms not defined in 960 CMR 6.00 shall be as defined in the Plan.