GroundRules
D.C. Code § 1-905.03: Tax treatment of plan.
Where this section sits in the code
- Title 1. Government Organization.
- Chapter 9. Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan.
- Subchapter III. Establishment of Replacement Retirement and Disability Benefits Plans.
The replacement plan described in § 1-905.01 shall be deemed a “governmental plan” as defined in section 414(d) of the Internal Revenue Code of 1986 , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.) (“Internal Revenue Code”), which is intended to qualify under section 401(a) of the Internal Revenue Code , and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.
Collected 2026-08-29T05:44:07Z. Source file · JSON