For the purpose of this chapter, the following definitions apply:

(1) "Alternate payee" means an alternate payee as defined in 19-20-305, MCA.

(2) "Board" or "retirement board" means the Teachers' Retirement Board as provided for in 2-15-1010, MCA.

(3) "Contingent beneficiary" means a beneficiary designated to receive payments if all primary beneficiaries are deceased. Contingent beneficiaries will be awarded benefits on a share-and-share-alike basis, unless specified otherwise on the member's designation form.

(4) "Direct rollover" means a distribution made by the Teachers' Retirement System directly to an eligible retirement plan specified by the participant.

(5) "Eligible retirement plan" means any of the following that accepts a participant's eligible rollover distribution:

(a) an individual retirement account described in Internal Revenue Code (IRC) section 408(a);

(b) an individual retirement annuity described in IRC section 408(b);

(c) an annuity plan described in IRC section 403(a);

(d) a qualified trust described in section 401(a);

(e) effective January 1, 2002, an annuity contract described in IRC section 403(b);

(f) effective January 1, 2002, a plan eligible under IRC section 457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or a political subdivision of a state that agrees to separately account for amounts transferred into that plan from a plan under this chapter; or

(g) effective January 1, 2008, a Roth Individual Retirement Account (IRA) described in IRC section 408A.

(6) "Enrolled actuary" means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under Subtitle C of the Title III of the Employee Retirement Income Security Act of 1974.

(7) "Family law order (FLO)" means a family law order as defined in 19-20-305, MCA.

(8) "Nonqualified service credit" means permissive service credit other than for services as defined in IRC section 415(n)(3)(C).

(9) "Paraprofessional" means someone who provides instructional support which includes:

(a) one-on-one tutoring;

(b) classroom management, such as organizing instructional materials;

(c) instructional assistance in a computer laboratory;

(d) conducting parental involvement activities;

(e) a translator; or

(f) instructional support services under the direct supervision of a highly qualified teacher.

(10) "Participant" means a person who has or is eligible to receive a distribution from the Teachers' Retirement System including:

(a) a member or former member;

(b) a member's or former member's surviving spouse;

(c) a member's or former member's spouse or former spouse who is the alternate payee under a FLO that qualifies as a domestic relations order as defined in IRC section 414(p); and

(d) effective January 1, 2007, a nonspouse who is a designated beneficiary as defined in IRC section 401(a)(9)(E).

(11) "Primary beneficiary" means a beneficiary or beneficiaries designated to receive payments upon the death of an active, inactive or retired member, or alternate payee. Primary beneficiaries will be awarded benefits on a share-and-share-alike basis, unless specified otherwise on the member's designation form.

(12) "Service credits" or "creditable service" means the number of years credited to a member's account for which contributions have been received as required by statute or rule.

(13) "School term or school year" means the fiscal year July 1 through June 30.