Indiana Code
Chapter 20. Retirement Plan Reporting
5-11-20-2. "Political Subdivision"

Sec. 2. As used in this chapter, "political subdivision" means a municipality or a local government unit, entity, or instrumentality to which IC 5-11-1-4 applies. The term does not include the state or an instrumentality of the state.
As added by P.L.47-2013, SEC.3.