{"data":{"id":"us-va/va.-code-51.1-1302","jurisdiction":"us-va","citation":"Va. Code § 51.1-1302","heading":"Local benefit restoration plans","body":"The governing body of any county, municipality, authority or other political subdivision of the Commonwealth that does not participate in the retirement system or that maintains a plan that provides supplemental benefits to employees covered by the retirement system may, by ordinance or by resolution adopted by a recorded majority of the members of such governing body, establish for itself and its employees a benefit restoration plan established under § 415 (m) of the Internal Revenue Code and, if it deems it advisable, may create a trust or other special fund for segregation of funds or assets relating to such plan.2001, cc. 681, 692; 2006, c. 307.","path":["Title 51.1. PENSIONS, BENEFITS, AND RETIREMENT","Chapter 13. BENEFIT RESTORATION PLAN"],"source_url":"https://law.lis.virginia.gov/vacode/51.1-1302/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:04Z","sha256":"2b60d7a5ac8892bea9ac5e5914478d31fc4b9d2433d0d72f4d7d35c8d91db652","source_id":"us-va","stale":true,"prev":"us-va/va.-code-51.1-1301","next":"us-va/va.-code-51.1-1303"},"notice":"GroundRules: Original legal text. Not legal advice."}