{"data":{"id":"us-gu/4-gca-8508","jurisdiction":"us-gu","citation":"4 GCA § 8508","heading":"Deferred Compensation Program.","body":"In accordance with § 8308, the employer shall automatically enroll members and deduct and credit Defined Benefit 1.75 Plan member contributions under the Deferred Compensation Program in an amount equal to one percent (1%) of the member’s base salary. However, notwithstanding that the contributions by Defined Benefit 1.75 Plan members are designated and shall be administered as member contributions under § 8308, such contributions shall be on a mandatory basis deducted from the member’s base salary and paid by the employer in lieu of contributions by the member, and shall constitute pre-tax “pick-up” employer contributions for purposes of determining the income tax treatment of such contributions under Section 414(h) of the United States Internal Revenue Code.","path":["Title 4: Public Officers and Employees","Chapter 8: Retirement of Public Employees","ARTICLE 5: DEFINED BENEFIT 1.75 RETIREMENT SYSTEM"],"source_url":"https://col.guamcourts.gov/sites/default/files/04gc008_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T02:14:48Z","sha256":"8119f133afa2c3fbd42291ad44830109b6329145c82121e63aed17a79a95f3b3","source_id":"us-gu","stale":false,"prev":"us-gu/4-gca-8507","next":"us-gu/4-gca-9101"},"notice":"GroundRules: Original legal text. Not legal advice."}