Tax treatment of plan

1. Law
2. District of Columbia Code
3. Government Organization
4. Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan
5. Establishment of Replacement Retirement and Disability Benefits Plans
6. Tax treatment of plan

The replacement plan described in § 1-905.01 shall be deemed a “governmental plan” as defined in section 414(d) of the Internal Revenue Code of 1986 , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.) (“Internal Revenue Code”), which is intended to qualify under section 401(a) of the Internal Revenue Code , and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.

(Sept. 18, 1998, D.C. Law 12-152, § 123, 45 DCR 4045; Oct. 20, 1999, D.C. Law 13-38, § 1002, 46 DCR 6373; May 1, 2013, D.C. Law 19-308, § 2(a), 60 DCR 3386.)

Prior Codifications

1981 Ed., § 1-783.3.

Effect of Amendments

D.C. Law 13-38 substituted “§ 1-783.1” for “§ 1-783.2”.

The 2013 amendment by D.C. Law 19-308 rewrote the section.

Emergency Legislation

For temporary (90-day) amendment of section, see § 1002 of the Service Improvement and Fiscal Year 2000 Budget Support Emergency Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 DCR 6320).

For temporary amendment of section, see § 2(a) of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Act of 1998 Emergency Amendment Act of 2012 (D.C. Act 19-583, December 22, 2012, 60 DCR 132).

For temporary (90 days) amendment of this section, see § 2(a) of the Police, Fire Fighters, Teachers Retirement Benefit Replacement Act of 1998 Congressional Review Emergency Act of 2013 (D.C. Act 20-35, March 19, 2013, 60 DCR 4646, 20 DCSTAT 508).

Temporary Legislation

Section 2(a) of D.C. Law 19-309 rewrote this section to read as follows:

“The replacement plan described in section 121 shall be deemed a ‘governmental plan’ as defined in section 414(d) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.) (‘Internal Revenue Code’), which is intended to qualify under section 401(a) of the Internal Revenue Code, and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.”

Section 4(b) of D.C. Law 19-309 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.

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