District of Columbia Code
Subchapter XXVI - Retirement
§ 1–626.05. 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.)
1981 Ed., § 1-627.5.
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.
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.
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).
Establishment of Pension Benefit Committee: See Mayor’s Order 89-235, October 5, 1989.

Structure District of Columbia Code