reglab/housing_qa huggingface dataset:
DC Code § 1-805.04 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter III - Determinations and Review of Eligibility and Payments; Information Sharing|§ 1-805.04. Federal information sharing for verification of benefit determinations

(a) In general. — Except with respect to taxpayer returns and return information subject to § 6103 of the Internal Revenue Code of 1986, the Secretary may: (1) Secure directly from any department or agency of the United States information necessary to enable the Secretary to verify or confirm benefit determinations under this chapter; and (2) By regulation authorize the Trustee to review such information for purposes of administering this chapter and the contract. (b) Omitted. (c) Confidentiality. — The Secretary may issue regulations governing the confidentiality of the information obtained pursuant to subsection (a) of this section and the provisions of law amended by § 11024(b) of the District of Columbia Retirement Protection Act of 1997.  (Aug. 5, 1997, 111 Stat. 721, Pub. L. 105-33, § 11024.)  Prior Codifications 1981 Ed., § 1-763.4. References in Text Section 6103 of the Internal Revenue Code of 1986, referred to in the introductory paragraph of (a), is 26 U.S.C § 6103. Section 11024(b) of the District of Columbia Retirement Protection Act of 1997, referred to in (c), is § 11024(b) of subtitle A of Title XI of Pub. L. 105-33, 111 Stat. 715. Editor's Notes Amendments to Internal Revenue Code: For amendments to the Internal Revenue Code related to District of Columbia Retirement Programs, see § 11024(b) of Title XI of Pub. L. 105-33, 111 Stat. 721, the National Capital Revitalization and Self-Government Improvement Act of 1997.
DC Code § 1-807.01 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter IV - District of Columbia Federal Pension Liability Trust Fund|§ 1-807.01. Creation of Trust Fund

(a) Establishment. — There is established on the books of the Treasury the District of Columbia Federal Pension Liability Trust Fund, consisting of the assets transferred pursuant to § 1-807.03 and any income earned on the investment of such assets pursuant to subsection (b) of this section. (b) Investment of assets. — The Trustee may invest the assets of the Trust Fund in private securities and any other form of investment deemed appropriate by the Secretary.  (Aug. 5, 1997, 111 Stat. 723, Pub. L. 105-33, § 11031.)  Prior Codifications 1981 Ed., § 1-764.1. Section References This section is referenced in § 1-801.02. Editor's Notes Payment of attorney fees: Section 130 of Pub. L. 105-277, 112 Stat. 2681-138, provided that “none of the funds contained in this Act may be made available to pay the fees of an attorney who represents a party who prevails in an action, including an administrative proceeding, brought against the District of Columbia Public Schools under the Individuals with Disabilities Education Act ( 20 U.S.C. 1400 et seq.) if: (1) the hourly rate of compensation of the attorney exceeds the hourly rate of compensation under § 11-2604(a), or (2) the maximum amount of compensation of the attorney exceeds the maximum amount of compensation under § 11-2604(b)(1), except that compensation and reimbursement in excess of such maximum may be approved for extended or complex representation in accordance with § 11-2604(c).”
DC Code § 1-807.02 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter IV - District of Columbia Federal Pension Liability Trust Fund|§ 1-807.02. Uses of amounts in Trust Fund

(a) In general. — Amounts in the Trust Fund shall be used: (1) To make Federal benefit payments under this chapter; (2) Subject to subsection (b)(1) of this section, to cover the reasonable and necessary expenses of administering the Trust Fund under the contract entered into pursuant to § 1-807.05(b); (3) To cover the reasonable and necessary administrative expenses incurred by the Secretary in carrying out the Secretary’s responsibilities under this chapter; and (4) For such other purposes as are specified in this chapter. (b) Special rules regarding administrative expenses. — (1) Budgeting; certification and approval. — The administrative expenses of the Trust Fund shall be paid in accordance with an annual budget set forth by the Trustee which shall be subject to certification and approval by the Secretary. (2) Use of District Retirement Fund for interim administration. — The Secretary is authorized to requisition from the District Retirement Fund such sums as are necessary to administer the Trust Fund (including expenses described in § 1-809.01(b)) until assets are transferred to the Trust Fund pursuant to § 1-807.03.  (Aug. 5, 1997, 111 Stat. 723, Pub. L. 105-33, § 11032; Oct. 21, 1998, 112 Stat. 2681-531, Pub. L. 105-277, § 801(c).)  Prior Codifications 1981 Ed., § 1-764.2. Section References This section is referenced in § 1-821.01.
DC Code § 1-807.04 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter IV - District of Columbia Federal Pension Liability Trust Fund|§ 1-807.04. Treatment of Trust Fund under certain laws

(a) Internal Revenue Code. — For purposes of the Internal Revenue Code of 1986: (1) The Trust Fund shall be treated as a trust described in § 401(a) of the Code which is exempt from taxation under § 501(a) of the Code; (2) Any transfer to or distribution from the Trust Fund shall be treated in the same manner as a transfer to or distribution from a trust described in § 401(a) of the Code; and (3) The benefits provided by the Trust Fund shall be treated as benefits provided under a governmental plan maintained by the District of Columbia. (b) ERISA. — For purposes of the Employee Retirement Income Security Act of 1974, the benefits provided by the Trust Fund shall be treated as benefits provided under a governmental plan maintained by the District of Columbia. (c) Application of certain future amendments to Internal Revenue Code. — To the extent that any provision of subpart A of part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 (26 U.S.C. § 401 et seq.) is amended August 5, 1997, such provision as amended shall apply to the Trust Fund only to the extent the Secretary determines that application of the provision as amended is consistent with the administration of this chapter.  (Aug. 5, 1997, 111 Stat. 724, Pub. L. 105-33, § 11034.)  Prior Codifications 1981 Ed., § 1-764.4. Section References This section is referenced in § 1-817.06. References in Text Sections 401 and 501 of the Internal Revenue Code, referred to in (a), are codified as 26 U.S.C. §§ 401 and 501, respectively. The “Employee Retirement Income Security Act of 1974,” referred to in (b), is codified as 29 U.S.C. § 1001 et seq.
DC Code § 1-807.05 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter IV - District of Columbia Federal Pension Liability Trust Fund|§ 1-807.05. Administration through Trustee

(a) In general. — As soon as practicable after the enactment of this chapter, the Secretary shall select a Trustee to administer the Trust Fund and otherwise carry out the responsibilities and duties specified in this chapter in accordance with the contract described in subsection (b) of this section. (b) Contract. — The Secretary shall enter into a contract with the Trustee to provide for the management, investment, control and auditing of Trust Fund assets, the making of Federal benefit payments under this chapter from the Trust Fund, and such other matters as the Secretary deems appropriate. The Secretary shall enforce the provisions of the contract and otherwise monitor the administration of the Trust Fund. (c) Subcontracts. — Notwithstanding any provision of a District Retirement Program or any other law, rule, or regulation, the Trustee may, with the approval of the Secretary, enter into one or more subcontracts with the District Government or any person to provide services to the Trustee in connection with its performance of the contract. The Trustee shall monitor the performance of any such subcontract and enforce its provisions. (d) Determination by the Secretary. — Notwithstanding subsection (b) or any other provision of this chapter, the Secretary may determine, with respect to any function otherwise to be performed by the Trustee, that in the interest of economy and efficiency such function shall be performed by the Secretary rather than the Trustee. (e) Reports. — The Trustee shall report to the Secretary, in a form and manner and at such intervals as the Secretary may prescribe, on any matters or transactions relating to the Trust Fund, including financial matters, as the Secretary may require.  (Aug. 5, 1997, 111 Stat. 724, Pub. L. 105-33, § 11035; Oct. 21, 1998, 112 Stat. 2681-531, Pub. L. 105-277, § 801(d).)  Prior Codifications 1981 Ed., § 1-764.5. Section References This section is referenced in § 1-801.02 and § 1-807.02.
DC Code § 1-807.06 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter IV - District of Columbia Federal Pension Liability Trust Fund|§ 1-807.06. Termination of Trust Fund

Effective upon the transfer of the obligations and assets of the Trust Fund to the D.C. Federal Pension Fund under § 1-817.03: (1) The Trust Fund shall terminate; and (2) The obligation to make Federal benefit payments from the Trust Fund, and any duty imposed on any person with respect to the Trust Fund, shall terminate.  (Aug. 5, 1997, 111 Stat. 724, Pub. L. 105-33, § 11036; as added Dec. 23, 2004, 118 Stat. 3969, Pub. L. 108-489, § 2(b)(1).)
DC Code § 1-809.01 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter V - Responsibilities of District Government|§ 1-809.01. Interim administration

(a) Administration of benefits until appointment of trustee. — Notwithstanding subchapter II of this chapter, after the enactment of this chapter the District Government shall continue to discharge its duties and responsibilities under the District Retirement Program and the District Retirement Fund (as such duties and responsibilities are modified by this chapter), including the responsibility for Federal benefit payments, until such time as the Secretary notifies the District Government that the Secretary has directed the Trustee to carry out the duties and responsibilities required under the contract. (b) Reimbursement. — The Secretary or the Trustee shall, at such times during or after the period of interim administration described in subsection (a) of this section as are deemed appropriate by the Secretary or the Trustee, reimburse the District Government for any administrative expenses incurred by the District Government in carrying out subsection (a) of this section: (1) If the Secretary or the Trustee finds such expenses to be reasonable and necessary; and (2) To the extent that the District Government is not reimbursed for such expenses from other sources. (c) Making District Retirement Fund whole. — The District Government shall reimburse the District Retirement Fund for any benefits paid inconsistent with this chapter from the District Retirement Fund between the freeze date and such time as the Secretary notifies the District government that the Secretary has directed the Trustee to carry out the duties and responsibilities required under the contract.  (Aug. 5, 1997, 111 Stat. 725, Pub. L. 105-33, § 11041; Oct. 21, 1998, 112 Stat. 2681-531, Pub. L. 105-277, § 801(e); Apr. 12, 2000, D.C. Law 13-91,§ 112, 47 DCR 520; Dec. 23, 2004, 118 Stat. 3969, Pub. L. 108-489, § 2(d).)  Prior Codifications 1981 Ed., § 1-765.1. Section References This section is referenced in § 1-711, § 1-807.02, and § 1-821.01. Effect of Amendments D.C. Law 13-91 validated a previously made technical amendment in subsec. (b). Pub. L. 108-489, in subsec. (b), deleted “from Trust Fund” from the heading. Cross References Retirement program management, District of Columbia Retirement Board, see § 1-711.
DC Code § 1-809.02 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter V - Responsibilities of District Government|§ 1-809.02. Replacement plan

(a) Adoption by District Government. — Not later than one year after August 5, 1997, the District Government shall adopt a replacement plan for pension benefits for covered District employees, effective as of the freeze date. (b) Replacement plan imposed if District Government fails to adopt plan. — If the District Government fails to adopt a replacement plan within the period prescribed in subsection (a) of this section, the retirement program applicable to police, firefighters, and teachers under the laws of the District of Columbia in effect as of June 1, 1997 (except as otherwise amended by this act), including all requirements of the program regarding benefits, contributions, and cost-of-living adjustments, shall be treated as the replacement plan for purposes of this chapter. (c) No payment of amounts paid as Federal benefit payment. — Notwithstanding any provision of the Reform Act or any other law, rule, or regulation, the District Government is not required to pay any amount under any replacement plan under this chapter if the amount is paid as a Federal benefit payment under this chapter.  (Aug. 5, 1997, 111 Stat. 725, Pub. L. 105-33, § 11042.)  Prior Codifications 1981 Ed., § 1-765.2. Section References This section is referenced in § 1-801.02. References in Text “this act”, referenced in (b), is the National Capital Revitalization and Self-Government Improvement Act of 1997, Title XI of Pub. L. 105-33, 111 Stat. 712.
DC Code § 1-811.01 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.01. Creation of Federal Supplemental Fund

(a) Establishment. — There is established on the books of the Treasury the Federal Supplemental District of Columbia Pension Fund, which shall be administered by the Secretary and shall consist of the following assets: (1) Amounts deposited into such Fund under the provisions of this chapter. (2) Any amount otherwise appropriated to such Fund. (3) Any income earned on the investment of the assets of such Fund pursuant to subsection (b) of this section. (b) Investment of assets. — The Secretary shall invest such portion of the Federal Supplemental Fund as is not in the judgment of the Secretary required to meet current withdrawals. Such investments shall be in public debt securities with maturities suitable to the needs of the Federal Supplemental Fund, as determined by the Secretary, and bearing interest at rates determined by the Secretary, taking into consideration current market yields on outstanding marketable obligations of the United States of comparable maturities. (c) Recordkeeping for actuarial status. — The Secretary shall provide for the keeping of such records as are necessary for determining the actuarial status of the Federal Supplemental Fund.  (Aug. 5, 1997, 111 Stat. 725, Pub. L. 105-33, § 11051.)  Prior Codifications 1981 Ed., § 1-766.1. Section References This section is referenced in § 1-801.02.
DC Code § 1-811.02 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.02. Uses of amounts in Fund

Amounts in the Federal Supplemental Fund shall be used for the accumulation of funds in order to finance obligations of the Federal Government for benefits and necessary administrative expenses under the provisions of this chapter, in accordance with the methodology selected by the Secretary under § 1-811.04(b), except that payments from the Fund for administrative expenses may be made only to the extent and in such amounts as are provided in advance in appropriations acts.  (Aug. 5, 1997, 111 Stat. 726, Pub. L. 105-33, § 11052; Oct. 21, 1998, 112 Stat. 2681-532, Pub. L. 105-277, § 801(g)(3).)  Prior Codifications 1981 Ed., § 1-766.2.
DC Code § 1-811.03 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.03. Determination of annual payment into Federal Supplemental Fund

(a) Annual amortization amount. — At the end of each applicable fiscal year the Secretary shall promptly pay into the Federal Supplemental Fund from the General Fund of the Treasury an amount equal to the annual amortization amount for the year (which may not be less than zero). (b) Administrative expenses. — During each applicable fiscal year, the Secretary shall pay into the Federal Supplemental Fund from the General Fund of the Treasury amounts not to exceed the covered administrative expenses for the year. (c) Determination of amounts. — For purposes of this section: (1) The “original unfunded liability” is the amount that is the present value as of October 21, 1998 of future benefits payable from the Federal Supplemental Fund. (2) The “annual amortization amount” is the amount determined by the enrolled actuary to be necessary to amortize in equal annual installments (until fully amortized): (A) The original unfunded liability over a 30-year period; (B) A net experience gain or loss over a 10-year period; and (C) Any other changes in actuarial liability over a 20-year period. (3) The “covered administrative expenses” are the expenses determined by the Secretary (on an annual basis) to be necessary to administer the Federal Supplemental Fund. (d) Timing. — The first applicable fiscal year under subsection (a) of this section is the first fiscal year that ends more than six months after the replacement plan adoption date.  (Aug. 5, 1997, 111 Stat. 726, Pub. L. 105-33, § 11053; Oct. 21, 1998, 112 Stat. 2681-532, Pub. L. 105-277, § 801(f).)  Prior Codifications 1981 Ed., § 1-766.3. Section References This section is referenced in § 1-813.01 and § 1-817.04.
DC Code § 1-811.04 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.04. Determination of methodology for making payments

(a) Notice to President and Congress. — Not later than 18 months before the time that assets remaining in the Trust Fund are projected to be insufficient for making Federal benefit payments and covering necessary administrative expenses when due, the Secretary shall so advise the President and the Congress. (b) Selection of methodology. — Before all available assets of the Trust Fund have been depleted, the Secretary shall determine whether Federal benefit payments and necessary administrative expenses under this chapter shall be made by one of the following methods: (1) Continuation of the Trust Fund using payments from the Federal Supplemental Fund. (2) Discontinuation of the Trust Fund, with payments made: (A) By direct payment by the Secretary from the Federal Supplemental Fund; or (B) From the Federal Supplemental Fund through another department or agency of the United States. (c) Arrangements by Secretary. — The Secretary shall make appropriate arrangements to implement the determinations made in this section.  (Aug. 5, 1997, 111 Stat. 727, Pub. L. 105-33, § 11054; Apr. 20, 1999, D.C. Law 12-264, § 6(a), 46 DCR 2118.)  Prior Codifications 1981 Ed., § 1-766.4. Section References This section is referenced in § 1-811.02 and § 1-811.05.
DC Code § 1-811.05 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.05. Special requirements upon discontinuation of Trust Fund

(a) Successor to Trustee. — If the Secretary determines that the Trust Fund shall be discontinued after it has been depleted of assets, the Secretary shall appoint a successor to the Trustee to administer the requirements of this chapter, with the same powers and subject to the same conditions as were applicable to the Trustee. (b) Continuing application of terms and conditions. — The methodology selected by the Secretary under § 1-811.04(b), and the payment of benefits pursuant to such methodology, shall be subject to the same arrangements, terms, and conditions as were applicable under this chapter to the Trust Fund and the benefits paid under the Trust Fund (including provisions relating to the treatment of the Trust Fund under certain laws).  (Aug. 5, 1997, 111 Stat. 727, Pub. L. 105-33, § 11055.)  Prior Codifications 1981 Ed., § 1-766.5.
DC Code § 1-811.06 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VI - Financing of Benefit Payments After Depletion of Trust Fund|§ 1-811.06. Termination of Federal Supplemental Fund

Effective upon the transfer of the assets of the Federal Supplemental Fund to the D.C. Federal Pension Fund under § 1-817.03: (1) The Federal Supplemental Fund shall terminate; and (2) Any duty imposed on any person with respect to the Federal Supplemental fund shall terminate.  (Aug. 5, 1997, 111 Stat. 724, Pub. L. 105-33, § 11056; as added Dec. 23, 2004, 118 Stat. 3969, Pub. L. 108-489, § 2(b)(2).)
DC Code § 1-813.01 (2021)
2021 District of Columbia Code|Title 1 - Government Organization|Chapter 8 - District of Columbia Retirement Funds|Subchapter VII - Reports|§ 1-813.01. Annual valuations and reports by enrolled actuary

(a) Determination of actuarial valuations. — The Trustee shall engage an enrolled actuary (as defined in § 7701(a)(35) of the Internal Revenue Code of 1986 [26 U.S.C. § 7701(a)(35)]) who is a member of the American Academy of Actuaries to perform an annual actuarial valuation (in a manner and form determined by the Secretary) of the Trust Fund and the Federal Supplemental Fund for obligations assumed by the Federal Government under this chapter. (b) Annual report on status of Funds. — The enrolled actuary shall prepare and submit to the Secretary and the Trustee an annual report on the actuarial status of the Trust Fund and the Federal Supplemental Fund, and shall include in the report: (1) A projection of when assets in the Trust Fund will be insufficient to pay benefits and necessary administrative expenses when due; and (2) A determination of the annual payment to the Federal Supplemental Fund under § 1-811.03.  (Aug. 5, 1997, 111 Stat. 727, Pub. L. 105-33, § 11061; Apr. 20, 1999, D.C. Law 12-264, § 6(b), 46 DCR 2118.)  Prior Codifications 1981 Ed., § 1-767.1. Section References This section is referenced in § 1-801.02 and § 1-817.06. References in Text “ Section 7701(a)(35) of the Internal Revenue Code of 1986,” referred to in (a), is codified as 26 U.S.C. § 7701(a)(35).