In AS 39.30.150 — 39.30.180, (1) “board” means the board of trustees of the Alaska Retirement Management Board established under AS 37.10.210;
(2) “commissioner” means the commissioner of the Department of Administration;
(3) “participating employer” means (A) the State of Alaska; and
(B) an employer (i) who is an employer as defined in AS 39.35.680;
(ii) who has never participated in or has withdrawn from participation in the federal social security system; and
(iii) whose participation in the supplemental employee benefit program has been approved by the commissioner.