District of Columbia Code
Part A - General
§ 38–2021.18. Applicability

The provisions of this part shall constitute a defined benefit plan and a governmental plan, as described in section 414(d) of the Internal Revenue Code , which is intended to qualify under section 401(a) of the Internal Revenue Code . Notwithstanding anything to the contrary contained in this part, Chapter 7 of Title 1 (§ 1-701 et seq.), or Chapter 9 of Title 1 (§ 1-901.01 et seq.), the provisions of this part shall apply to and control the provision of any annuity payable. The provisions of this part shall apply to all teachers on the rolls of the public schools of the District who accrue service after June 30, 1997, under the Teachers’ Retirement Program established pursuant to Chapter 9 of Title 1 (§ 1-901.01 et seq.), if otherwise eligible.
(Aug. 7, 1946, 60 Stat. 882, ch. 779, § 18; May 1, 2013, D.C. Law 19-312, § 2(l), 60 DCR 3434.)
1981 Ed., § 31-1239.
1973 Ed., § 31-738.
The 2013 amendment by D.C. Law 19-312 rewrote the section.
For temporary amendment of section, see § 2(k) of the Retirement of Public-School Teachers Omnibus Emergency Amendment Act of 2012 (D.C. Act 19-584, January 1, 2013, 60 DCR 134).
For temporary (90 days) amendment of this section, see § 2(l) of the Retirement of Public-School Teachers Omnibus Congressional Review Emergency Act of 2013 (D.C. Act 20-41, March 25, 2013, 60 DCR 5361, 20 DCSTAT 527).
Section 2(l) of D.C. Law 19-313 amended this section to read as follows:
“Applicability.
“The provisions of this act and the associated acts shall constitute a defined benefit plan and a governmental plan, as described in section 414(d) of the Internal Revenue Code, which is intended to qualify under section 401(a) of the Internal Revenue Code. Notwithstanding anything to the contrary contained in this act, the District of Columbia Retirement Reform Act, approved November 17, 1979 (93 Stat. 866; D.C. Official Code § 1-701 et seq.), or the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan Act of 1998, effective September 18, 1998 (D.C. Law 12-152; D.C. Official Code § 1-901.01 et seq.), the provisions of this act shall apply to and control the provision of any annuity payable. The provisions of this act shall apply to all teachers on the rolls of the public schools of the District who accrue service after June 30, 1997, under the Teachers’ Retirement Program established pursuant to the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan Act of 1998, effective September 18, 1998 (D.C. Law 12-152; D.C. Official Code § 1-901.01 et seq.), if otherwise eligible.”
Section 4(b) of D.C. Law 19-313 provided that the act shall expire after 225 days of its having taken effect.

Structure District of Columbia Code