Statutes, codes, and regulations
District of Columbia Official Code
Division I - GOVERNMENT OF DISTRICTTitle 1 - GOVERNMENT ORGANIZATIONChapter 9 - POLICE OFFICERS, FIRE FIGHTERS, AND TEACHERS RETIREMENT BENEFIT REPLACEMENT PLAN
Subchapter III - ESTABLISHMENT OF REPLACEMENT RETIREMENT AND DISABILITY BENEFITS PLANS
Section 1-905.03 - Tax treatment of plan

D.C. Code § 1-905.03

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Current through codified legislation effective April 20, 2024
Section 1-905.03 - 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.

D.C. Code § 1-905.03

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.

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