Retirement tax questions

According to the IRS instructions and the IPERS handbook, the answer is "no". It is the wrong type of plan.

The IRS says:

"The Saver’s Credit can be taken for your contributions to a traditional or Roth IRA; your 401(k), SIMPLE IRA, SARSEP, 403(b), 501(c)(18) or governmental 457(b) plan; and your voluntary after-tax employee contributions to your qualified retirement and 403(b) plans." -

The IPERS handbook states:

"IPERS is a “defined benefit retirement” plan that has a “qualified plan” status under
federal Internal Revenue Code Section 401(a). It is also exempt from taxation under IRC
Section 115."