§ 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.