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The DC Code: § 1-905.03 Tax treatment of plan.

Index1 Government Organization. (Refs & Annos)

The replacement plan described in § 1-905.01 shall be deemed a "governmental plan" as defined in § 414(d) of the Internal Revenue Code of 1954, approved September 2, 1974 (88 Stat. 926; 26 U.S.C. § 414(d)), and all benefits provided therefrom shall be deemed governmental plan benefits maintained by the District of Columbia.

Historical and Statutory

Prior Codifications 1981 Ed., § 1-783.3. Effect of Amendments D.C. Law 13-38 substituted "§ 1-783.1" for "§ 1-783.2". Emergency Act Amendments For temporary (90-day) amendment of section, see § 1002 of the Service Improvement and Fiscal Year 2000 Budget Support Emergency Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 DCR 6320). Legislative History of Laws For legislative history of D.C. Law 12-152, see Historical and Statutory Notes following § 1-901.01. For Law 13-38, see notes following § 1-711. Miscellaneous Notes Application of Law 12-152: See Historical and Statutory Notes following § 1- 901.01. DC CODE § 1-905.03 Current through December 11, 2012

Credits

(Sept. 18, 1998, D.C. Law 12-152, § 123, 45 DCR 4045; Oct. 20, 1999, D.C. Law 13-38, § 1002, 46 DCR 6373.)