As used in this chapter, unless the context requires a different meaning: “Board” means the Board of Trustees of the Virginia Retirement System. “Member” means any member whose benefits under the Virginia Retirement System (§ 51.1-124.1 et seq.), the State Police Officers’ Retirement System (§ 51.1-200 et seq.), the Virginia Law Enforcement Officers’ Retirement System (§ 51.1-211 et seq.), or the Judicial Retirement System (§ 51.1-300 et seq.) would otherwise be limited by § 415(b) of the Internal Revenue Code. “Retirement System” means the Virginia Retirement System.