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Colo. Rev. Stat. § 24-54-100.3 Definitions
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As used in this article 54, unless the context otherwise requires: (1) "County" means a county or a city and county, including any entity formed by such county or city and county. (2) "Current employee" means any person currently performing service that constitutes employment for…
Colo. Rev. Stat. § 24-54-101 Authorization to establish and maintain retirement plan or system
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(1) Any county, municipality, or other political subdivision by itself or in conjunction with any other county, municipality, or political subdivision is hereby authorized to establish and maintain a general plan or system of retirement benefits for its elected or appointed offic…
Colo. Rev. Stat. § 24-54-101.5 Retirement plans or systems - exemption
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A retirement plan or system established pursuant to a provision of law other than this article may elect not to be covered under this article. Source: L. 2007: Entire section added, p. 396, § 1, effective August 3.
Colo. Rev. Stat. § 24-54-102 Type of plan or system
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Any plan or system adopted pursuant to the provisions of this article shall be based either on the purchase of an insured group plan of retirement annuities funded through a group carrier or on a noninsured trust retirement plan; or such plan or system may provide for participati…