Section 38.1017d - "Tier 1" and "Tier 2" defined(1) "Tier 1" means the retirement plan available under this act to a member who first became a legislator or lieutenant governor before March 31, 1997 and who does not elect to become a qualified participant of Tier 2.(2) "Tier 2" means the retirement plan established pursuant to the internal revenue code that is available to qualified participants under sections 61 to 80.Add. 1996, Act 486, Eff. 3/31/1997.