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time. <br />"Code" means the Internal Revenue Code of 1986, as amended from time to <br />"Compensation" means all compensation paid to a Participant that is attributable <br />to services performed for the Employer and is includible in the Participant's gross income <br />for the Plan Year. Notwithstanding the foregoing, Compensation shall have the meaning <br />of"includible compensation" as defined in Code Section 457(e). <br />"Effective Date" means January 1, 1992. <br />"Eligible Employee" means all of those Employees of the Employer whose <br />participation in this Plan is not prohibited or restricted by the provisions of a collective <br />bargaining agreement or another plan or retirement system maintained by the Employer. <br />Additionally, Employees who are exempt from coverage under Social Security by federal <br />law or regulation shall not be Eligible Employees. <br />"Employee" means an employee of the Employer. <br />"Employer" means the City of Santa Ana that has adopted this Plan. <br />"Normal Retirement Age" means the range of ages from 55 through and <br />including 70 1/2 as designated by the Participant. Any Participant who works beyond <br />age 70 1/2 may designate a Normal Retirement Age greater than 70 1/2; provided, <br />however that Normal Retirement Age may not be later than the date or age at which the <br />Participant terminates employment with the Employer. <br />"Participant" means a Participant under Article I hereof. <br />"Plan" means the City of Santa Ana Public Agency Retirement System 3121 <br />Part -Time Social Security Alternative Retirement Plan. <br />"Plan Year" means the consecutive twelve-month period beginning on July 1 <br />and ending on June 30. <br />NB1:5645773 55A-62 <br />