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(1) A governor or legislator may elect to forfeit the allowance provided by this chapter and in lieu thereof participate, on the same basis as other state elected and appointed officers under Title 67, Chapter 22, State Officer Compensation, in a defined contribution plan administered by the office, in accordance with Section 49-11-801 and in accordance with federal law.
(2) A governor's or legislator's exclusion, exemption, participation, or election described in this section:
(a) shall be made in accordance with this section; and
(b) is subject to requirements under federal law and rules made by the board.