D.C. Mun. Regs. tit. 6, r. 6-B2607
Except as provided in Subsection 2607.2, a participant who has separated from the District and who has not met the two (2) years of creditable service required for vesting in a 401(a) Plan account under § 2605, shall have those contributions forfeited and shall not receive a distribution of benefits. The contributions shall be restored if the participant is rehired within one (1) year after the date of separation, as provided in § 2603.8.
A participant who has separated from the District and who has not met the two (2) years of creditable service required for vesting in a 401(a) Plan account under § 2605, but who has attained age sixty- five (65) prior to separating from the District, separated from the District due to disability, or has separated from the District due to the participant's death, shall become fully vested as a participant .
Upon written request, a vested participant or former participant, or beneficiary, who separates from service, becomes disabled, or dies shall receive vested 401(a) Plan benefits distributed in a lump sum payment unless a different distribution option is elected pursuant to § 2607.5.The lump sum payment shall be made as soon as administratively feasible after satisfactory proof has been submitted, but in no more than sixty (60) days after the end of the quarter during which the separation from service, disability, or death occurs.
If a participant diesprior to the commencement of a distribution of benefits, the benefits shall be distributed to the beneficiary in accordance with the 401(a) Plan Document.
A vested participant, former participant, or beneficiary, may elect to have vested 401(a) Plan benefits distributed, as provided by the 401(a) Plan, pursuant to the limitations set forth in IRC§ 401(a)(9), in one or a combination of the following:
Notwithstanding any other provisions of the 401(a) Plan Document, distributions under § 2607.5 shall be in accordance with § 2607.3 and IRC § 401(a)(9).
A vested participant, former participant, or beneficiary of a 401(a) Plan account (excluding rollover contribution) of one thousand dollars ($1,000) or more, must submit a written request for distributionof benefits.A 401(a) Plan account of less than one thousand dollars ($1,000) (excluding rollover contributions) may be paid out without the participant's or beneficiary's consent.
In no event shall the distribution of benefits to a participant or former participant, commence later than April 1 of the calendar year following the year in which he or she retires or terminates employment, or attains the age of seventy and one-half (701/2), or by such other age, if any, that the Internal Revenue Service (IRS)may establish which is applicable to qualified plans under IRC § 401(a).
Prior to any distribution of benefits from the 401(a) Plan to a former employee, the former participantmust attest to his or her employment status with the District government and his or her marital or domestic partnership status and, if married or in a domestic partnership, submit written consent, witnessed by a notary public, from his or her spouse or domestic partner, to any distribution of benefits, unless it is established to the satisfaction of the Administrator that this consent cannot be obtained due to incompetence, incapacitation, or unavailability of the spouse or domestic partner.
If a participant, former participant, or beneficiary elects to have benefits distributed in accordance with §2607.5, his or her active account shall be transferred to an inactive account during the period for which benefits are to be distributed.
If a former participant dies after the commencement of a distribution of benefits, distribut ionof any remaining benefits shall be to the beneficiary of the former participant in accordance with the 401(a) Plan Document.
If a participant becomes disabled prior to a separation from service, benefits shall be distributed to the employee in accordance with the 401(a) Plan Document.
If a participant or former participant dies without designating a beneficiary, distribution of any remaining benefits shall be in accordance with the 401(a) Plan Document.
A participant or former participant who is married or in a domestic partnership may only designate a beneficiary other than his or her spouse or domestic partner upon the written attested consent of the spouse or domestic partner, unless it is established to the satisfaction of the Administrator that this consent cannot be obtained due to incompetence, incapacitation, or unavailability of the spouse or domestic partner.
A participant who dies while performing qualified military service (as defined in 26 USC § 414(u)(5)) on or after January 1, 2007, shall be treated as if the participant resumed employment the day before death and terminated employment on the actual date of death. The account shall be payable to designated beneficiary.
An employee of the Fire and Emergency Medical Services Department holding a valid certificate as a paramedic, serving as an emergency medical technician, or serving as a hazards or emergency medical services specialist,whois appointed to serve as a uniformed firefighter position may elect to transfer his or her 401(a) Plan account to the D.C. Police Officers' and Firefighters' Retirement Fund.
A participant who is at least age seventy and a half (701/2) years may request a non-hardship withdrawal from his or her 401(a) Plan account as follows:
D.C. Mun. Regs. tit. 6, r. 6-B2607