2006 New York Code - Definitions.

 
    § 4601. Definitions. In this article:
    (a) "Employees"  means  the  employees,  officers,  and  agents of any
  person, firm or corporation  or  of  one  or  more  corporations  having
  business interests in common.
    (b) "Employer"  means  the  person,  firm,  corporation or one or more
  corporations having business  interests  in  common,  and  includes  any
  organization of such employers.
    (c) "Retirement  system" or "system" means a non-profit corporation or
  trust formed for the purpose of providing pension benefits.
    (d) "Pension benefits" means benefits provided by a retirement  system
  for members retiring by reason of age or length of service, or both, and
  benefits  permitted  by  section four thousand six hundred three of this
  article.