reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter III - Financing of Retirement Benefits › § 1–723. Information about retirement programs

§ 1–723. Information about retirement programs.
Upon a request of the Board, the Mayor, the Chief Financial Officer, the Chairman of the District of Columbia Public Charter School Board, the President of the Board of Education, or their successors shall furnish to the Board such information with respect to retirement programs and post employment benefit programs to which this chapter applies as the Board considers necessary to enable it to carry out its responsibilities under this chapter and to enable the enrolled actuary engaged pursuant to § 1-722(a) to carry out the responsibilities of the enrolled actuary under this chapter.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 143; Dec. 7, 2004, D.C. Law 15-205, § 1012(c), 51 DCR 8441.)
Prior Codifications
1981 Ed., § 1-723.
1973 Ed., § 1-1823.
Effect of Amendments
D.C. Law 15-205 substituted “Mayor, the Chief Financial Officer, the Chairman of the District of Columbia Public Charter School Board, the President of the Board of Education, or their successors shall furnish to the Board such information with respect to retirement programs and post employment benefit programs” for “Mayor shall furnish to the Board such information with respect to retirement programs”.
Editor's Notes
For conditional applicability of subtitle B of Title I of D.C. Law 15-205, see notes under § 1-911.04a.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–733. Retirement program summary description

§ 1–733. Retirement program summary description.
(a)(1) A summary description of each retirement program to which this chapter applies shall be furnished to participants and beneficiaries as provided in § 1-734(b). The summary description shall include the information specified in subsection (b) of this section, shall be written in a manner calculated to be understood by the average participant or beneficiary, and shall be sufficiently accurate and comprehensive to reasonably apprise such participants and beneficiaries of their rights and obligations under the retirement program.
(2) A summary of any material modification in the terms of the retirement program and any change in the information required under subsection (b) of this section, written in a manner calculated to be understood by the average participant or beneficiary, shall be furnished in accordance with § 1-734(b)(1).
(b) Each summary description of a retirement program shall contain the following information:
(1) The name and type of administration of the retirement program;
(2) The name and address of the Chairman of the Board, who shall be the agent of the Board for the service of legal process;
(3) The name, title, and address of each member of the Board;
(4) A description of the relevant provisions of applicable collective-bargaining agreements;
(5) The retirement program’s requirements respecting eligibility for participation and benefits;
(6) A description of the provisions providing for nonforfeitable pension benefits;
(7) Circumstances which may result in disqualification, ineligibility, or denial or loss of benefits;
(8) The identity of any organization through which benefits are provided;
(9) The procedures to be followed in presenting claims for benefits under the retirement program; and
(10) The remedies available under the retirement program for the redress of claims that are denied in whole or in part.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 163.)
Prior Codifications
1981 Ed., § 1-733.
1973 Ed., § 1-1833.
Section References
This section is referenced in § 1-734.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–735. Reporting of participants’ benefit rights

§ 1–735. Reporting of participants’ benefit rights.
(a) The Board shall furnish to any participant or beneficiary who so requests in writing a statement indicating, on the basis of the latest available information:
(1) The total benefits accrued; and
(2) The nonforfeitable retirement benefits, if any, which have accrued, or the earliest date on which benefits will become nonforfeitable.
(b) A participant or beneficiary is not entitled to receive more than 1 report under subsection (a) of this section during any 12-month period.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 165.)
Prior Codifications
1981 Ed., § 1-735.
1973 Ed., § 1-1835.
Section References
This section is referenced in § 1-736 and § 1-739.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–736. Public information

§ 1–736. Public information.
(a) Except as provided in subsection (b) of this section, the contents of the descriptions, annual reports, statements, and other documents filed with the Mayor, the Council, the Speaker, and the President pro tempore pursuant to this subchapter shall be public information, and the Mayor, the Council, the Speaker, and the President pro tempore shall each make such documents available for inspection in an appropriate location. The Mayor, the Council, the Speaker, and the President pro tempore may use the information and data in such documents for statistical and research purposes and may compile and publish such studies, analyses, reports, and surveys based thereon as may be considered appropriate.
(b) Information described in § 1-735(a) with respect to a participant or beneficiary of a retirement program may be disclosed only to the extent that information respecting that participant’s or beneficiary’s benefits under Title II of the Social Security Act may be disclosed under such Act.
(c) Except to the extent that information which is protected from public disclosure under subsection (b) of this section, or which relates to personnel matters the disclosure of which would constitute a clearly unwarranted invasion of personal privacy, is involved, all meetings of the Board shall be open to the public.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 166.)
Prior Codifications
1981 Ed., § 1-736.
1973 Ed., § 1-1836.
Section References
This section is referenced in § 1-737.
References in Text
“Title II of the Social Security Act,” referred to in (b), is 42 U.S.C. § 401 et seq.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–737. Retention of records

§ 1–737. Retention of records.
The Board shall maintain records on the matters required to be disclosed by this chapter which will provide in sufficient detail the necessary basic information and data from which the required documents may be verified, explained, or clarified, and checked for accuracy and completeness, shall include vouchers, worksheets, receipts, and applicable resolutions in such records, and shall keep such records available for examination for a period of not less than 6 years after the filing date of the documents based on the information which they contain. Except to the extent that information is involved which is protected from public disclosure under § 1-736(b), all such records shall be available for inspection by the public.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 167.)
Prior Codifications
1981 Ed., § 1-737.
1973 Ed., § 1-1837.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–738. Additional information

§ 1–738. Additional information.
(a) In addition to the information specifically required to be furnished by this subchapter, the Board shall furnish promptly such additional information as the Mayor, the Council, the Speaker, or the President pro tempore may request.
(b) The Board shall, at regular intervals to be determined by the Board, compile and publish all regulations then in effect which were issued by the Board or the Council under this chapter.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 168.)
Prior Codifications
1981 Ed., § 1-738.
1973 Ed., § 1-1838.
Section References
This section is referenced in § 1-739.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter IV - Reporting and Disclosure Requirements › § 1–739. Criminal penalties

§ 1–739. Criminal penalties.
Whoever willfully violates any provision of this subchapter (other than §§ 1-735 and 1-738), or any regulation or order issued under any such provision, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both, except that in the case of such a violation by a person not an individual, such person shall be fined not more than $100,000.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 169.)
Prior Codifications
1981 Ed., § 1-739.
1973 Ed., § 1-1839.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter V - Fiduciary Responsibility; Civil Sanctions › § 1–742. Liability for breach of fiduciary duty

§ 1–742. Liability for breach of fiduciary duty.
(a) Any person who is a fiduciary with respect to a Fund who breaches any of the responsibilities, obligations, or duties imposed upon fiduciaries by this chapter shall be personally liable to make good to such Fund any losses to the Fund resulting from each such breach and to restore to such Fund any profits of such fiduciary which have been made through the use of assets of the Fund by the fiduciary and shall be subject to such other equitable or remedial relief as the court may deem appropriate, including removal of such fiduciary.
(b) No fiduciary shall be liable with respect to a breach of fiduciary duty under this chapter if such breach was committed before he became a fiduciary or after he ceased to be a fiduciary.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 182.)
Prior Codifications
1981 Ed., § 1-742.
1973 Ed., § 1-1842.
Section References
This section is referenced in § 1-747 and § 1-911.01.
Cross References
Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan, civil enforcement, persons eligible to bring action, see § 1-911.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter V - Fiduciary Responsibility; Civil Sanctions › § 1–743. Exculpatory provisions; insurance

§ 1–743. Exculpatory provisions; insurance.
(a) Any provision in an agreement or instrument which purports to relieve a fiduciary from responsibility or liability for any responsibility, obligation, or duty under this subchapter shall be void as against public policy.
(b) Nothing in this section shall preclude:
(1) The Board from purchasing insurance for its fiduciaries or for itself to cover liability or losses occurring by reason of the act or omission of a fiduciary, if such insurance permits recourse by the insurer against the fiduciary in the case of a breach of a fiduciary obligation by such fiduciary;
(2) A fiduciary from purchasing insurance to cover liability under this subchapter from and for his own account; or
(3) An employee organization from purchasing insurance to cover potential liability of one or more persons who serve in a fiduciary capacity with regard to the Fund from which the annuities and other retirement and disability benefits of the members of such employee organization are paid.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 183.)
Prior Codifications
1981 Ed., § 1-743.
1973 Ed., § 1-1843.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter V - Fiduciary Responsibility; Civil Sanctions › § 1–746. Limitation on actions

§ 1–746. Limitation on actions.
No action may be commenced under this chapter with respect to a fiduciary’s breach of any responsibility, duty, or obligation under this subchapter, or with respect to a violation of this subchapter, after the earlier of: (1) Six years after: (A) The date of the last action which constituted a part of the breach or violation; or (B) in the case of an omission, the latest date on which the fiduciary could have cured the breach or violation; or (2) three years after the earliest date: (A) On which the plaintiff had actual knowledge of the breach or violation; or (B) on which a report from which he could reasonably be expected to have obtained knowledge of such breach or violation was filed with the Mayor or the Council under this chapter; except that in the case of fraud or concealment, such an action may be commenced not later than 6 years after the date of discovery of such breach or violation.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 186; Apr. 13, 2005, D.C. Law 15-354, § 3(c), 52 DCR 2638.)
Prior Codifications
1981 Ed., § 1-746.
1973 Ed., § 1-1846.
Effect of Amendments
D.C. Law 15-354 substituted “or the Council” for “, the Council, the Speaker, or the President pro tempore”.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter V - Fiduciary Responsibility; Civil Sanctions › § 1–747. Civil enforcement

§ 1–747. Civil enforcement.
(a) A civil action may be brought:
(1) By a participant or beneficiary:
(A) For the relief provided for in subsection (b) of this section; or
(B) To recover benefits due to him under the terms of his retirement program, to enforce his rights under the terms of the retirement program, or to clarify his rights to future benefits under the terms of the retirement program;
(2) By a participant or beneficiary, the District of Columbia, or the Board for appropriate relief under § 1-742; or
(3) By a participant or beneficiary, the District of Columbia, and the Board:
(A) To enjoin any act or practice which violates any provision of this chapter or the terms of a retirement program; or
(B) To obtain other appropriate equitable relief:
(i) To redress any such violation; or
(ii) To enforce any provision of this chapter or the terms of a retirement program.
(b) If the Board fails or refuses to comply with a request for any information which the Board is required by this chapter to furnish to a participant or beneficiary (unless such failure or refusal results from matters reasonably beyond the control of the Board) by mailing the information requested to the last known address of the requesting participant or beneficiary within 30 days after such request, then the Board may, in the court’s discretion, be liable to such participant or beneficiary in an amount of up to $100 a day from the date of such failure or refusal, and the court may order the Board to provide the required information and may in its discretion order such other relief as it considers proper.
(c) The Board may sue and be sued under this chapter as an entity. Service of summons, subpoena, or other legal process of a court upon the Chairman of the Board in his capacity as such shall constitute service upon the Board.
(d) In any action under this chapter by a participant, beneficiary, fiduciary, or the Board, the court in its discretion may allow a reasonable attorney’s fee and costs of action to either party.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 187; Mar. 24, 1990, D.C. Law 8-97, § 2(f), 37 DCR 1046.)
Prior Codifications
1981 Ed., § 1-747.
1973 Ed., § 1-1847.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter V - Fiduciary Responsibility; Civil Sanctions › § 1–748. Claims procedure

§ 1–748. Claims procedure.
In accordance with regulations issued by the Board, the Board shall provide to any participant or beneficiary who has a claim for benefits under a retirement program denied:
(1) Adequate written notice of such denial, setting forth the specific reasons for such denial in a manner calculated to be understood by such participant or beneficiary; and
(2) A reasonable opportunity for a full and fair review of the decision denying such claim.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 188; Apr. 13, 2005, D.C. Law 15-354, § 3(d), 52 DCR 2638.)
Prior Codifications
1981 Ed., § 1-748.
1973 Ed., § 1-1848.
Effect of Amendments
D.C. Law 15-354 substituted “In accordance with regulations issued by the Board, the Board shall” for “In accordance with regulations of the Council, the Mayor shall”.
Delegation of Authority
Delegation of authority under Law 4-123, see Mayor’s Order 83-245, October 14, 1983.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter VI - Denial of Claim for Retirement Benefits › § 1–752. Application of procedure

§ 1–752. Application of procedure.
(a) The procedure established by this subchapter shall apply to any participant or beneficiary who has a claim for benefits denied under the District of Columbia Police Officers and Fire Fighters’ Retirement Fund, established by § 1-712; the District of Columbia Teachers’ Retirement Fund, established by § 1-713; and the District of Columbia Judges’ Retirement Fund, established by § 1-714.
(b) The procedure established by this subchapter shall apply to claims for benefits denied after March 1, 1982.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 192; as added July 2, 1982, D.C. Law 4-123, § 3, 29 DCR 2084; Mar. 13, 2004, D.C. Law 15-105, § 33(d), 51 DCR 881.)
Prior Codifications
1981 Ed., § 1-752.
Effect of Amendments
D.C. Law 15-105 validated a previously made technical correction.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 7 - District of Columbia Employees Retirement Program Management › Subchapter VI - Denial of Claim for Retirement Benefits › § 1–753. Compliance by Mayor

§ 1–753. Compliance by Mayor.
The Mayor of the District of Columbia shall comply with the requirements of these regulations and shall give written notice of compliance therewith to the Council of the District of Columbia within 60 calendar days after July 2, 1982.
(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 193; as added July 2, 1982, D.C. Law 4-23, § 4, 29 DCR 2084; Mar. 13, 2004, D.C. Law 15-105, § 33(e), 51 DCR 881.)
Prior Codifications
1981 Ed., § 1-753.
Effect of Amendments
D.C. Law 15-105 validated a previously made technical correction.
Emergency Legislation
For temporary establishment of an actuarially sound retirement replacement plan for pension benefits accrued after June 30, 1997, for police officers, fire fighters, and teachers, see §§ 101-204 of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan Emergency Act of 1997 (D.C. Act 12-155, October 1, 1997, 44 DCR 5896), see §§ 101-204 of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan Congressional Review Emergency Act of 1997 (D.C. Act 12-240, January 13, 1998, 45 DCR 531), see §§ 101-204 of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan and Fiscal Year 1998 Revised Budget Support Act of 1997 Technical Amendments Emergency Act of 1998 (D.C. Act 12-351, May 20, 1998, 45 DCR 3673), and see §§ 101-204 of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan and Fiscal Year 1998 Revised Budget Support Act of 1997 Technical Amendments Congressional Review Emergency Amendment Act of 1998 (D.C. Act 12-432, August 6, 1998, 45 DCR 5920).
Editor's Notes
Retirement replacement plan: Sections 101 through 204 of D.C. Law 12-58 provide for the temporary establishment of replacement retirement plans for pension benefits accrued after June 30, 1997, for police officers, fire fighters, and teachers, and provide for the full funding and management on an actuarially sound basis of all retirement funds entrusted to the District government for the benefit of teachers, members and officers of the Metropolitan Police Department, and employees of the D.C. Fire and Emergency Medical Services Department.
Section 209(b) of D.C. Law 12-58 provided that the act shall expire after 225 days of its having taken effect.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter II - Federal Benefit Payments Under District Retirement Programs › § 1–803.01. Obligation of federal government to make benefit payments

§ 1–803.01. Obligation of federal government to make benefit payments.
(a) In general. — In accordance with the provisions of this chapter, the Federal Government shall make Federal benefit payments associated with the pension plans for police officers, firefighters, and teachers of the District of Columbia.
(b) No reversion of federal responsibility to District. — At no point after the effective date of this chapter may the responsibility or any part thereof assigned to the federal Government under subsection (a) of this section for making Federal benefit payments revert to the District of Columbia.
(Aug. 5, 1997, 111 Stat. 717, Pub. L. 105-33, § 11011.)
Prior Codifications
1981 Ed., § 1-762.1.
Section References
This section is referenced in § 1-903.05.
Cross References
Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan, trust assets transfer by the Police Officers and Fire Fighters’ Retirement Fund, the Teachers’ Retirement Fund, and the Judges’ Retirement Fund, interim federal benefit payments, see § 1-903.05.
Editor's Notes
Reference to New Federal Program for Retirement of Judges of D.C. Courts: Sees 11085 of Title XI of Pub. L. 105-33, 111 Stat. 730,.
2023 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 › § 1–805.01. Determination of eligibility for and amount of Federal benefit payments made by Trustee

§ 1–805.01. Determination of eligibility for and amount of Federal benefit payments made by Trustee.
Notwithstanding any provision of a District Retirement Program or any other law, rule, or regulation, the Trustee:
(1) Shall determine whether an individual is eligible to receive a Federal benefit payment under this chapter;
(2) Shall determine the amount and form of an individual’s Federal benefit payment under this chapter; and
(3) May recoup or recover, or waive recoupment or recovery of, any amounts paid under this chapter as a result of errors or omissions by the Trustee, the District Government, or any other person.
(Aug. 5, 1997, 111 Stat. 720, Pub. L. 105-33, § 11021; Oct. 21, 1998, 112 Stat. 2681-531, Pub. L. 105-277, § 801(b).)
Prior Codifications
1981 Ed., § 1-763.1.
2023 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 › § 1–805.02. Procedures for resolving claims arising from denied benefit payments

§ 1–805.02. Procedures for resolving claims arising from denied benefit payments.
(a) Requiring notice and opportunity for review. — In accordance with procedures approved by the Secretary, the Trustee shall provide to any individual whose claim for a Federal benefit payment under this chapter has been denied in whole or in part:
(1) Adequate written notice of such denial, setting forth the specific reasons for the denial in a manner calculated to be understood by the average participant in the District Retirement Program; and
(2) A reasonable opportunity for a full and fair review of the decision denying such claim.
(b) Standard for review. — Any factual determination made by the Trustee shall be presumed correct unless rebutted by clear and convincing evidence. The Trustee’s interpretation and construction of the benefit provisions of the District Retirement Program and this chapter shall be entitled to great deference.
(Aug. 5, 1997, 111 Stat. 720, Pub. L. 105-33, § 11022.)
Prior Codifications
1981 Ed., § 1-763.2.
2023 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 › § 1–805.03. Transfer of and access to records of District Government

§ 1–805.03. Transfer of and access to records of District Government.
(a) In general. — Within 30 days after the Secretary or the Trustee requests, the District Government shall furnish copies of all records, documents, information, or data the Secretary or the Trustee deems necessary to carry out responsibilities under this chapter and the contract. Upon request, the District Government shall grant the Secretary or the Trustee direct access to such information systems, records, documents, information or data as the Secretary or Trustee requires to carry out responsibilities under this chapter or the contract.
(b) Repayment by District Government. — The District Government shall reimburse the Trust Fund for all costs, including benefit costs, that are attributable to errors or omissions in the transferred records that are identified within 3 years after such records are transferred.
(Aug. 5, 1997, 111 Stat. 721, Pub. L. 105-33, § 11023.)
Prior Codifications
1981 Ed., § 1-763.3.
Section References
This section is referenced in § 1-817.06 and § 1-821.01.
2023 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

§ 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.
2023 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

§ 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).”
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).)
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).)