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.) Prior Codifications 1981 Ed., § 1-627.5. Section References 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. Applicability Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C.
§ 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. Applicability 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. References in Text 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). Mayor's Orders Establishment of Pension Benefit Committee: See Mayor’s Order 89-235, October 5, 1989.District of Columbia Legal Code