{"data":{"id":"us-dc/d.c.-code-1-905.03","jurisdiction":"us-dc","citation":"D.C. Code § 1-905.03","heading":"Tax treatment of plan.","body":"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.","path":["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."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/1-905.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"7e7f969338c5b8fb9e276981be419524c7ec1985a13dacfde2fa18d919116bcd","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-1-905.02","next":"us-dc/d.c.-code-1-907.01"},"notice":"GroundRules: Original legal text. Not legal advice."}