In this chapter,
(1) “board” means the trustees of the Alaska Retirement Management Board established under AS 37.10.210;
(2) “employee” means a person, whether appointed, elected, or under contract, who provides services for the state or a political subdivision of the state for which compensation is given;
(3) “Roth contribution” means a contribution under 26 U.S.C. 402A(c) (Internal Revenue Code).