Section 38.2110a - "Tier 1" and "Tier 2" defined(1) "Tier 1" means the retirement plan available under this act to a member who first became a judge or state official 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 article VII.Add. 1996, Act 523, Eff. 3/31/1997.