As used in this chapter:
(A) "401(h) retiree medical account" means the retiree medical account of a benefit recipient within the account established by the public employees retirement board under rule 145-4-02 of the Administrative Code and described in rules 145-4-26, 145-4-28, and 145-4-30 of the Administrative Code.
(B) "Age and service retirant" means a former member who is receiving a retirement allowance pursuant to section 145.33, 145.331, 145.332, 145.37 or 145.46 of the Revised Code or section 9.03 of the combined plan document.
(C) "Benefit recipient" means the primary benefit recipient, if living. If the member or primary benefit recipient is deceased, "benefit recipient" shall mean the survivor benefit recipient.
(E) "Initial benefit payment" has the same meaning as in rule 145-1-65 of the Administrative Code.
(F) "Ohio retirement system" means the public employees retirement system, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, or highway patrol retirement system.
(G) "Primary benefit recipient" means an age and service retirant or disability benefit recipient who is enrolled in health care coverage.
(H) "Qualified medical expense" means medical care, as defined in section 213(d) of the Internal Revenue Code of 1986, 26 U.S.C.A. 213(d), and applicable regulations thereunder and are excludable from income in accordance with sections 105 and 106 of the Internal Revenue Code.
(I) "Retiree medical account" means the voluntary employees beneficiary association (VEBA) established by the public employees retirement board in accordance with section 501(c)(9) of the Internal Revenue Code and described in the document entitled the "public employees retirement system of Ohio VEBA health plan" that was effective on January 1, 2003, and is available at www.opers.org.
(J) "Self-supporting rate" means the adjusted per capita cost for providing health care coverage for any given year, as determined by the board.
(K) "Service manager" means the individual or entity appointed by the public employees retirement system to administer the retiree medical accounts or the 401(h) retiree medical accounts.