New Jersey Statutes Title 52. State Government, Departments and Officers 52 § 18A-108

a. “Fiscal year” means any year commencing on July 1 and ending on June 30 next following.

b. “Participant” means (1) for the purposes of the Supplemental Annuity Collective Trust under section 4 of P.L.1965, c. 90 (C.52:18A-113.1), any member of a State administered retirement system, who has elected to make voluntary additional contributions to the Supplemental Annuity Collective Trust, or for whom an employer has agreed to purchase an annuity from the Supplemental Annuity Collective Trust as hereinafter provided; or (2) for the purposes of the Additional Contributions Tax-Sheltered Program under section 1 of P.L.1995, c. 92 (C.52:18A-113.2), means any employee of the Department of Education, the Commission on Higher Education, the governing body of any public institution of education, or any public school, as defined in N.J.S.18A:1-1, regularly scheduled to work 20 or more hours per week who has elected to make voluntary additional contributions to the Supplemental Annuity Collective Trust, or for whom an employer has agreed to purchase an annuity from the Supplemental Annuity Collective Trust as hereinafter provided. An employee regularly works less than 20 hours per week if, for the 12-month period beginning on the date the employee's employment commenced, the employee's employer reasonably expects the employee to work fewer than 1,000 hours of service, as defined under section 410(a)(3)(C) of the Internal Revenue Code of 1986 (26 U.S.C. s.410(a)(3)(C)), as amended, and, for each plan year ending after the close of that 12-month period, the employee has worked fewer than 1,000 hours of service.

c. “State administered retirement system” means any of the following retirement plans: Public Employees' Retirement System of New Jersey established pursuant to chapter 84, P.L.1954;  1 Teachers' Pension and Annuity Fund established pursuant to chapter 37, P.L.1955;  2 Police and Firemen's Retirement System of New Jersey established pursuant to chapter 255, P.L.1944;  3 Consolidated Police and Firemen's Pension Fund established pursuant to chapter 358, P.L.1952;  4 Prison Officers' Pension Fund established pursuant to chapter 220, P.L.1941;  5 and State Police Retirement and Benevolent Fund established pursuant to chapter 188, P.L.1925.  6