92 STAT. 1670
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PUBLIC LAW 95-497—OCT. 21, 1978 (2) C I T Y PLAN.—The term "city p l a n " means any of the following: (A) the New Y o r k City employees' retirement system, '•'"(B) the teachers' retirement system for the city of New York, (C) the New York City Police Pension F u n d, article 2, (D) the New York City F i r e Department Pension F u n d, / article 1-B, and (E) the board of education retirement system for the city of New York. (3) STATE PLAN.—The term " State p l a n " means any of the following: (A) the New York State employees' retirement system, ' • (B) the New York State policemen's and firemen's retirement system, and (C) the New Y o r k State teachers'retirement system. (4)
APPROPRIATE COMMITTEES o r THE CONGRESS.—The
term
"appropriate committees of the Congress" means the Committee on W a y s and Means of the House of Representatives and the Finance Committee of the Senate. (5) REFERENCES TO PLAN INCLUDE REFERENCES TO TRUST.—A ref-
erence to a plan includes a reference to any trust forming a part thereof. (6) C I T Y INDEBTEDNESS.—The term "city indebtedness" means any city obligation or any State financing agency obligation. (7) C I T Y OBLIGATION.—The term "city obligation" means any indebtedness for money borrowed by the city. (8)
STATE FINANCING AGENCY OBLIGATION.—The term
"State
financing agency obligation" means any indebtedness for money borrowed by the State financing agency. (9) STATE FINANCING AGENCY.—The term
"State
financing
agency" means any agency o r instrumentality of the State of New York duly authorized by such State to act on behalf of or i n the interest of the city, and no other subdivision of the State, with respect to the city's financial affairs. (10) C I T Y. — The term "city" means the city of New York. (11) FISCAL YEAR.—The term "fiscal year " means a 1-year period beginning on July 1 or, where the Secretary determines it to be appropriate, the plan year of a participating pension plan. (12) SECRETARY.—The term "Secretary" means the Secretary of the Treasury. Except as provided in section 3, no function, power, or d u t y of the Secretary under section 1, section 2, o r this section may be delegated. (13) ACQUISITION.—The term "acquisition" includes— (A) a purchase or an exchange (whether pursuant to a rollover or otherwise), and (B) to the extent provided i n regulations prescribed by the Secretary, any modification in the terms of an obligation or in the rights of the holder of an obligation.
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