N.Y. Ins. Law § 4601

§ 4601. Definitions. In this article:\n (a) "Employees" means the employees, officers, and agents of any\nperson, firm or corporation or of one or more corporations having\nbusiness interests in common.\n (b) "Employer" means the person, firm, corporation or one or more\ncorporations having business interests in common, and includes any\norganization of such employers.\n (c) "Retirement system" or "system" means a non-profit corporation or\ntrust formed for the purpose of providing pension benefits.\n (d) "Pension benefits" means benefits provided by a retirement system\nfor members retiring by reason of age or length of service, or both, and\nbenefits permitted by section four thousand six hundred three of this\narticle.\n