District retirement benefits program

1. Law
2. District of Columbia Code
3. Government Organization
4. Merit Personnel System
5. Retirement
6. District retirement benefits program

The retirement benefits program of the District shall consist of:

(1) A defined benefit plan, as provided in 42 U.S.C. § 301 et seq. (“Social Security Act”);

(2) An employee deferred compensation plan pursuant to § 457 of the Internal Revenue Code [26 U.S.C. § 457] governed by Chapter 36 of Title 47;

(3) A defined contribution plan pursuant to § 401(a) of theInternal Revenue Code [26 U.S.C. § 401], for employer contributions on behalf of an employee pursuant to § 1-626.09(c); and

(4) A defined contribution plan pursuant to section 401(a) of the Internal Revenue Code, for employer contributions on behalf of an employee pursuant to § 1-626.09(e).

(Mar. 3, 1979, D.C. Law 2-139, § 2605; as added Oct. 1, 1987, D.C. Law 7-27, § 2(g), 34 DCR 5079; Apr. 30, 1988, D.C. Law 7-104, § 10(b), 35 DCR 147; July 3, 2018, D.C. Law 22-124, § 101(a), 65 DCR 5091.)

Prior Codifications

1981 Ed., § 1-627.5.

Section References

This section is referenced in § 1-626.04, § 1-626.06, § 1-626.07, § 1-626.08, § 1-626.09, § 1-626.10, § 1-626.11, and § 1-626.12.

Applicability

Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.

References in Text

Section 457 of the Internal Revenue Code, referred to in paragraph (2), is codified as 26 U.S.C. § 457.

Section 401(a) of the Internal Revenue Code, referred to in paragraph (3), is classified as 26 U.S.C. § 401(a).

Mayor's Orders

Establishment of Pension Benefit Committee: See Mayor’s Order 89-235, October 5, 1989.

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