D.C. Code § 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).