“Account” means the account maintained with respect to the participant that reflects the aggregate value of the following amounts credited to the participant:

(a) Employee after-tax contributions to the plan.

(b) Net earnings of the Supplemental Contributions Program allocable to the participant.

(c) Any amount credited to the participant’s account by reason of a transfer or a rollover from another plan or arrangement in accordance with applicable laws.

(Amended by Stats. 2013, Ch. 755, Sec. 4. (SB 277) Effective January 1, 2014.)