The payment of benefits under the retirement programs under § 1-626.05(2) and (3) shall be in accordance with the applicable provisions of §§ 401(a) and 457 of the Internal Revenue Code [26 U.S.C. §§ 401(a) and 457 ].
(Mar. 3, 1979, D.C. Law 2-139, § 2612; as added Oct. 1, 1987, D.C. Law 7-27, § 2(g), 34 DCR 5079.)
1981 Ed., § 1-627.12.
Sections 401(a) and 457 of the Internal Revenue Code referred to in this section are classified as 26 U.S.C. §§ 401(a) and 457, respectively.
Structure District of Columbia Code
Title 1 - Government Organization
Chapter 6 - Merit Personnel System
§ 1–626.02. Retirement systems
§ 1–626.03. District retirement benefits
§ 1–626.05. District retirement benefits program
§ 1–626.06. Contracting authority
§ 1–626.08. Rules; eligibility
§ 1–626.11. Establishment and administration of Section 401(a) Trust
§ 1–626.12. Payment of benefits
§ 1–626.13. Duties and liabilities of Trustee; exemptions; violations and sanctions