(B) An employee is eligible to participate in the deferred contribution plan under § 1-626.05(3) upon the completion of 1 year of employment with the District. And finally, D.C. Code § 1-626.05, completely refutes everything that the defendant has represented regarding the applicability of D.C. Code § 1-626.14 to the plaintiffs: 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.S. § 401] governed by Chapter 36 of Title 47; and (3) A defined contribution plan pursuant to § 401(a) of the Internal Revenue Code [26 U.S.C.S. § 401]. It goes without saying that had the defendant properly and accurately read the statutory provisions relied upon by the plaintiffs, they most certainly would not have advanced their previous position nor erroneously relied upon so-called supplemental authorities that are entirely distinguishable on this basis alone.