§ 9502. Definitions
In this chapter—
(1)
“Government pension plan”—
(A)
means a pension, annuity, retirement, or similar plan (except a plan covered under the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.) or a plan or program financed by contributions required under chapter 21 or 22 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq., 3201 et seq.)) established or maintained by an agency, for any of its officers or employees, regardless of the number of participants covered by the plan; and
(2)
“plan year” means the calendar, policy, or fiscal year chosen by the Government pension plan on which the records of the plan are kept.