reglab/statecodes huggingface dataset:
2023 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

§ 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).
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter VII - Reports › § 1–813.02. Reports by Comptroller General

§ 1–813.02. Reports by Comptroller General.
(a) In general. — The Comptroller General is authorized to conduct evaluations of the administration of this chapter to ensure that the Trust Fund and Federal Supplemental Fund are being properly administered and shall report the findings of such evaluations to the Secretary and the Congress.
(b) Access to information. — For the purpose of evaluations under subsection (a) of this section the Comptroller General, subject to § 6103 of the Internal Revenue Code of 1986 [26 U.S.C. § 6103], shall have access to and the right to copy any books, accounts, records, correspondence or other pertinent documents that are in the possession of the Secretary or the Trustee, or any contractor or subcontractor of the Secretary or the Trustee.
(Aug. 5, 1997, 111 Stat. 728, Pub. L. 105-33, § 11062.)
Prior Codifications
1981 Ed., § 1-767.2.
Section References
This section is referenced in § 1-817.06.
References in Text
“ Section 6103 of the Internal Revenue Code of 1986,” referred to in (b), is codified as 26 U.S.C. § 6103.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter VIII - Judicial Enforcement › § 1–815.01. Judicial review

§ 1–815.01. Judicial review.
(a) In general. — A civil action may be brought:
(1) By a participant or beneficiary to enforce or clarify rights to benefits from the Trust Fund or Federal Supplemental Fund under this chapter;
(2) By the Trustee:
(A) To enforce any claim arising (in whole or in part) under this chapter or the contract; or
(B) To recover benefits improperly paid from the Trust Fund or Federal Supplemental Fund or to clarify a participant’s or beneficiary’s rights to benefits from the Trust Fund or Federal Supplemental Fund; and
(3) By the Secretary to enforce any provision of this chapter or the contract.
(b) Treatment of Trust Fund. — The Trust Fund may sue and be sued as an entity.
(c) Exclusive remedy. — This subchapter shall be the exclusive means for bringing actions against the Trust Fund, the Trustee, or the Secretary under this chapter.
(Aug. 5, 1997, 111 Stat. 728, Pub. L. 105-33, § 11071.)
Prior Codifications
1981 Ed., § 1-768.1.
Section References
This section is referenced in § 1-817.06.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter VIII - Judicial Enforcement › § 1–815.02. Jurisdiction and venue

§ 1–815.02. Jurisdiction and venue.
(a) In general. — The United States District Court for the District of Columbia shall have exclusive jurisdiction and venue, regardless of the amount in controversy, of:
(1) Civil actions brought by participants or beneficiaries pursuant to this chapter, and
(2) Any other action otherwise arising (in whole or part) under this chapter or the contract.
(b) Review by Court of Appeals. — Notwithstanding any other provision of law, any order of the United States District Court for the District of Columbia issued pursuant to an action described in subsection (a) of this section that concerns the validity or enforceability of any provision of this chapter or seeks injunctive relief against the Secretary or Trustee under this chapter shall be reviewable only pursuant to a notice of appeal to the United States Court of Appeals for the District of Columbia Circuit.
(c) Review by Supreme Court. — Notwithstanding any other provision of law, review by the Supreme Court of the United States of a decision of the Court of Appeals that is issued pursuant to subsection (b) of this section may be had only if the petition for relief is filed within 20 calendar days after the entry of such decision.
(d) Restrictions on declaratory or injunctive relief. — No order of any court granting declaratory or injunctive relief against the Secretary or the Trustee shall take effect during the pendency of the action before such court, during the time an appeal may be taken, or (if an appeal is taken or petition for certiorari filed) during the period before the court has entered its final order disposing of the action.
(Aug. 5, 1997, 111 Stat. 728, Pub. L. 105-33, § 11072.)
Prior Codifications
1981 Ed., § 1-768.2.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter VIII - Judicial Enforcement › § 1–815.03. Statute of limitations

§ 1–815.03. Statute of limitations.
(a) Action for benefits. — Any civil action by an individual with respect to a Federal benefit payment under this chapter shall be commenced within 180 days of a final benefit determination.
(b) Action for breach of contract or other violations. — Except as provided in subsection (c) of this section, any civil action for breach of the contract or any other violation of this chapter shall be commenced within the later of:
(1) Six years after the last act that constituted the alleged breach or violation or, in the case of an omission, six years after the last date on which the alleged breach or violation could have been cured; or
(2) Three years after the earliest date on which the plaintiff knew or could have reasonably been expected to have known of the act or omission on which the action is based.
(c) Special rule for actions against Secretary. — Notwithstanding subsection (b) of this section, any action against the Secretary arising (in whole or part) under this chapter or the contract shall be commenced within one year of the events giving rise to the cause of action.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11073.)
Prior Codifications
1981 Ed., § 1-768.3.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter VIII - Judicial Enforcement › § 1–815.04. Treatment of misappropriation of fund amounts as Federal crime

§ 1–815.04. Treatment of misappropriation of fund amounts as Federal crime.
The provisions of § 664 of Title 18, United States Code (relating to theft or embezzlement from employee benefit plans), shall apply to the Trust Fund and the Federal Supplemental Fund.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11074.)
Prior Codifications
1981 Ed., § 1-768.4.
Section References
This section is referenced in § 1-817.06.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.01. Creation of Fund

§ 1–817.01. Creation of Fund.
(a) Establishment. — There is established on the books of the Treasury the District of Columbia Teachers, Police Officers, and Firefighters Federal Pension Fund (hereafter referred to as the “D.C. Federal Pension Fund”), consisting of the following:
(1) The assets transferred pursuant to § 1-817.03.
(2) The annual Federal payments deposited pursuant to § 1-817.04.
(3) Any amounts otherwise appropriated to such Fund.
(4) 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 assets of the D.C. Federal Pension 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 D.C. Federal Pension 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 D.C. Federal Pension Fund.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11081; as added Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(3).)
Section References
This section is referenced in § 1-801.02.
Editor's Notes
Former § 1-817.01 has been recodified to § 1-819.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.02. Uses of amounts in Fund

§ 1–817.02. Uses of amounts in Fund.
(a) In general. — Amounts in the D.C. Federal Pension Fund shall be used:
(1) To make Federal benefit payments under this chapter;
(2) Subject to subsection (b) of this section, to cover the reasonable and necessary administrative expenses incurred by any person in administering the D.C. Federal Pension Fund and carrying out this subchapter;
(3) For the accumulation of funds in order to finance obligations of the Federal Government for future benefits; and
(4) For such other purposes as are specified in this chapter.
(b) Budgeting, certification, and approval of administrative expenses. — The administrative expenses of the D.C. Federal Pension Fund shall be paid in accordance with an annual budget set forth by the Pension Fund Trustee which shall be subject to certification and approval by the Secretary.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11082; as added Dec. 23, 2004, 118 Stat. 3967, Pub. L. 108-489, § 2(a)(3).)
Section References
This section is referenced in § 1-817.04.
Editor's Notes
Former § 1-817.02 has been recodified to § 1-819.02.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.03. Transfer of assets and obligations of Trust Fund and Federal Supplemental Fund

§ 1–817.03. Transfer of assets and obligations of Trust Fund and Federal Supplemental Fund.
(a) Transfer of obligations. — Effective October 1, 2004, all obligations to make Federal benefit payments shall be transferred from the Trust Fund to the D.C. Federal Pension Fund.
(b) Transfer of assets. — Effective October 1, 2004, all assets of the Trust Fund and all assets of the Federal Supplemental Fund as of such date shall be transferred to the D.C. Federal Pension Fund.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11083; as added Dec. 23, 2004, 118 Stat. 3967, Pub. L. 108-489, § 2(a)(3).)
Section References
This section is referenced in § 1-807.06, § 1-811.06, and § 1-817.01.
Editor's Notes
Former § 1-817.03 has been recodified to § 1-819.03.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.04. Determination of annual federal payments into D.C. Federal Pension Fund

§ 1–817.04. Determination of annual federal payments into D.C. Federal Pension Fund.
(a) Annual amortization amount. —
(1) In general. — At the end of each fiscal year (beginning with fiscal year 2005), the Secretary shall promptly pay into the D.C. Federal Pension 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).
(2) Determination of amount. — For purposes of paragraph (1) of this paragraph:
(A) The “original unfunded liability” is the present value, as of December 23, 2004, of expected future benefits payable from the Federal Supplemental Fund; and
(B) The “annual amortization amount” means the amount determined by the enrolled actuary to be necessary to amortize in equal annual installments (until fully amortized):
(i) The original unfunded liability over a 30-year period;
(ii) A net experience gain or loss over a 10-year period; and
(iii) Any other changes in actuarial liability over a 20-year period.
(3) Schedule for amortization. — In determining the annual amortization amount under paragraph (2)(B) of this subsection, the enrolled actuary shall include amounts necessary to complete the amortization schedules used for determining the annual amortization amount for payments into the Federal Supplemental Fund under § 1-811.03 (as in effect prior to the enactment of this subchapter).
(b) Administrative expense. — During each fiscal year (beginning with fiscal year 2009), the Secretary shall pay into the D.C. Federal Pension Fund from the general fund of the Treasury the amounts necessary to pay the reasonable and necessary administrative expenses described in 1-817.02(a)(2) for the year.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11084; as added Dec. 23, 2004, 118 Stat. 3967, Pub. L. 108-489, § 2(a)(3).)
Section References
This section is referenced in § 1-817.01 and § 1-817.06.
Editor's Notes
Former § 1-817.04 has been recodified to § 1-819.04.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.05. Administration through Pension Fund Trustee

§ 1–817.05. Administration through Pension Fund Trustee.
(a) In general. — The Secretary shall select a Pension Fund Trustee to carry out the responsibilities and duties specified in this subchapter in accordance with the contract described in subsection (b) of this section.
(b) Contract. — The Secretary shall enter into a contract with the Pension Fund Trustee to provide for the auditing of D.C. Federal Pension Fund assets, the making of Federal benefit payments under this chapter from the D.C. Federal Pension 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 D.C. Federal Pension Fund.
(c) Subcontracts. — Notwithstanding any provision of a District Retirement Program or any other law, rule, or regulation, the Pension Fund 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 Pension Fund Trustee in connection with its performance of the contract. The Pension Fund Trustee shall monitor the performance of any such subcontract and enforce its provisions.
(d) Determination by the Secretary. — Notwithstanding subsection (b) of this section or any other provision of this chapter, the Secretary may determine, with respect to any function otherwise to be performed by the Pension Fund Trustee, that in the interest of economy and efficiency such function shall be performed by the Secretary rather than the Pension Fund Trustee.
(e) Reports. — The Pension Fund Trustee shall report to the Secretary, in a form and manner and at such intervals as the Secretary may prescribe, on any matters under the responsibility of the Pension Fund Trustee as the Secretary may prescribe.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11085; as added Dec. 23, 2004, 118 Stat. 3968, Pub. L. 108-489, § 2(a)(3).)
Section References
This section is referenced in § 1-801.02.
Editor's Notes
Former § 1-817.05 has been recodified to § 1-819.05.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter IX - District of Columbia Federal Pension Fund › § 1–817.06. Applicability of other provisions to D.C. Federal Pension Fund

§ 1–817.06. Applicability of other provisions to D.C. Federal Pension Fund.
The following provisions of this chapter shall apply with respect to the D.C. Federal Pension Fund in the same manner as such provisions applied with respect to the Trust Fund prior to October 1, 2004:
(1) Section 1-805.03(b) (relating to the repayment by the District Government of costs attributable to errors or omissions in transferred records).
(2) Section 1-807.04 (relating to the treatment of the Trust Fund under certain laws).
(3) Section 1-813.01 (relating to annual valuations and reports by the enrolled actuary), except that in applying § 1-813.01(b) to the D.C. Federal Pension Fund, the annual report required under such section shall include a determination of the annual payment to the D.C. Federal Pension Fund under § 1-817.04.
(4) Section 1-813.02 (relating to reports by the Comptroller General).
(5) Section 1-815.01 (relating to judicial review).
(6) Section 1-815.04 (relating to the treatment of misappropriation of Trust Fund amounts as a Federal crime).
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11086; as added Dec. 23, 2004, 118 Stat. 3968, Pub. L. 108-489, § 2(a)(3).)
Editor's Notes
Former § 1-817.06 has been recodified to § 1-819.06.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.01. Coordination between Secretary, Trustee, and District Government

§ 1–819.01. Coordination between Secretary, Trustee, and District Government.
The Secretary, Trustee, and District Government shall carry out responsibilities under this chapter and under the contract in a manner which promotes the cost-effective and efficient administration of benefit payments under the District Retirement Programs, and in a manner which avoids unnecessary interruptions and delays in paying individuals the full benefits to which they are entitled under such Programs.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11091; renumbered as § 11081, Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.01.
1981 Ed., § 1-769.1.
Editor's Notes
Former 1-819.01 has been recodified as § 1-821.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.02. Study of alternatives for financing Federal obligations

§ 1–819.02. Study of alternatives for financing Federal obligations.
(a) In general. — As soon as practicable after August 5, 1997, the Secretary shall enter into a contract with an independent consultant to conduct a study of actuarial alternatives for financing the federal obligations assumed under this chapter, together with an analysis of the impact of each alternative on the federal budget. The Secretary and the District Government shall cooperate with the consultant and shall provide direct access to such information systems, records, documents, information, or data as will enable the consultant to conduct the study.
(b) Deadline. — The contract entered into under subsection (a) of this section shall require the consultant to report the results of the study not later than 12 months after August 5, 1997.
(c) No effect on Federal obligations. — Nothing in this section may be construed to affect any obligation of the Federal Government to make payments under this chapter.
(Aug. 5, 1997, 111 Stat. 729, Pub. L. 105-33, § 11092; renumbered as § 11082, Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.02.
1981 Ed., § 1-769.2.
References in Text
“This act,” referred to in (b), is the National Capital Revitalization and Self-Government Improvement Act of 1997, Title XI of Pub. L. 105-33, 111 Stat. 712.
“The date of enactment of this chapter” and “the date of enactment of this Act,” referred to in this section, is the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District of Columbia government for fiscal year 1998 meet the requirements of § 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.03. Issuance of regulations by Secretary

§ 1–819.03. Issuance of regulations by Secretary.
The Secretary is authorized to issue regulations to implement, interpret, administer and carry out the purposes of this chapter, and, in the Secretary’s discretion, those regulations may have retroactive effect.
(Aug. 5, 1997, 111 Stat. 730, Pub. L. 105-33, § 11093; renumbered as § 11083, Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.03.
1981 Ed., § 1-769.3.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.04. Effect on Reform Act and other laws

§ 1–819.04. Effect on Reform Act and other laws.
(a) Reform Act. — This chapter supersedes any provision of the Reform Act inconsistent with this chapter and the regulations thereunder.
(b) No effect on tax treatment of benefits. — Except as otherwise specifically provided, nothing in this chapter may be construed to affect the application of any provision of the Internal Revenue Code of 1986 to any annuity or other benefit provided to or on behalf of any individual, including any disability benefit or any portion of a retirement benefit attributable to an individual’s disability status.
(c) No effect on benefits for Park Police and Secret Service. — Nothing in this chapter shall be deemed to alter or amend in any way the provisions of existing law (including the Reform Act) relating to the program of annuities, other retirement benefits, or medical benefits for members and officers, retired members and officers, and survivors thereof, of the United States Park Police force, the United States Secret Service, or the United States Secret Service Uniformed Division.
(Aug. 5, 1997, 111 Stat. 730, Pub. L. 105-33, § 11094(a)(1), (b), (c); renumbered as § 11084(a)(1), (b), (c), Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.04.
1981 Ed., § 1-769.4.
References in Text
The “Internal Revenue Code of 1986,” referred to in (b), is codified as Title 26 of the United States Code.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.06. Full faith and credit

§ 1–819.06. Full faith and credit.
Federal obligations for benefits under this chapter are backed by the full faith and credit of the United States.
(Aug. 5, 1997, 111 Stat. 730, Pub. L. 105-33, § 11096; renumbered as § 11086, Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.06.
1981 Ed., § 1-769.6.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter X - Miscellaneous › § 1–819.07. Severability of provisions

§ 1–819.07. Severability of provisions.
If any provision of this chapter, or the application of such provision to any person or circumstances, shall be held invalid, the remainder of this chapter, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby.
(Aug. 5, 1997, 111 Stat. 730, Pub. L. 105-33, § 11097; renumbered as § 11087, Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)
Prior Codifications
2001 Ed., § 1-817.07.
1981 Ed., § 1-769.7.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 8 - District of Columbia Retirement Funds › Subchapter XI - Applicability › § 1–821.01. Transition from District of Columbia administration

§ 1–821.01. Transition from District of Columbia administration.
Sections 1-805.03 , 1-807.02(b)(2) , 1-807.03(d) , and 1-809.01 shall apply to the administration of the District of Columbia Judges Retirement Fund established under § 1-714, the District of Columbia Judicial Retirement and Survivors Annuity Fund established under § 11-1570, and the retirement program for judges under subchapter III of Chapter 15 of Title 11, except as follows:
(1) In applying [each such] section:
(A) Any reference to this chapter shall instead refer to subchapter III of Chapter 15 of Title 11;
(B) Any reference to the District Retirement Program shall be deemed to include the retirement program for judges under subchapter III of Chapter 15 of Title 11;
(C) Any reference to the District Retirement Fund shall be deemed to include the District of Columbia Judges Retirement Fund established under § 1-714;
(D) Any reference to federal benefit payments shall be deemed to include judges retirement pay, annuities, refunds, and allowances under subchapter III of Chapter 15 of Title 11;
(E) Any reference to the Trust Fund shall instead refer to the District of Columbia Judicial Retirement and Survivors Annuity Fund established under § 11-1570;
(F) Any reference to § 1-807.03 shall instead refer to § 1-714; and
(G) Any reference to subchapter II shall instead refer to § 11-1570.
(2) In applying § 1-805.03:
(A) Any reference to the contract shall instead refer to the agreement referred to in § 11-1570(b); and
(B) Any reference to the Trustee shall instead refer to the Trustee or contractor referred to in § 11-1570(b).
(3) In applying § 1-809.01(d):
(A) Any reference to this section shall instead refer to § 1-714; and
(B) Any reference to the Trustee shall instead refer to the Secretary or the Trustee or contractor referred to in § 11-1570(b).
(4) In applying § 1-765.1(b), any reference to the Trustee shall instead refer to the Trustee or contractor referred to in § 11-1570(b).
(Oct. 21, 1998, 112 Stat. 2419, Pub. L. 105-274, § 2(d)(2); Oct. 21, 1998, 112 Stat. 2681-536, Pub. L. 105-277, § 804(d)(2).)
Prior Codifications
2001 Ed., § 1-819.01.
1981 Ed., § 1-769.21.
Effective Dates
Section 2(d)(3) of Pub. L. 105-274 and § 804(d)(3) of Pub. L. 105-277 provide that § 11252(c) of Pub. L. 105-33, as amended by §§ 2(d)(1) and (e)(3) of Pub. L. 105-274 and §§ 804(d)(1) and (e)(3) of Pub. L. 105-277, shall take effect on the Dates on which the assets of the District of Columbia Judges Retirement Fund are transferred to the District of Columbia Judicial Retirement and Survivors Annuity Fund.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter I - Findings and Definitions › § 1–901.01. Findings and purpose

§ 1–901.01. Findings and purpose.
(a) The Council of the District of Columbia finds the following:
(1) When the federal government established separate retirement funds for police officers, fire fighters, and teachers, and established a retirement board with responsibility for managing these retirement funds, it significantly unfunded the liabilities of the retirement funds in an amount totaling approximately $2,600,000,000.
(2) The approximate $2,600,000,000 unfunded liability has increased to nearly $4,800,000,000 due primarily to the accumulation of interest on the initial balance, not because of any action taken or any failure to act on the part of the District government or the District of Columbia Retirement Board.
(3) Because the unfunded liability is a legal obligation of the District government and exceeds the total General Obligation debt of the District, the presence of the unfunded pension liability has had a significant negative impact on the District’s credit rating.
(4) The costs associated with the liability have been a contributing cause to the District’s ongoing financial crisis.
(5) Pursuant to the Retirement Protection Act, the federal government will relieve the District government of the responsibility for the unfunded pension liabilities transferred to the District in 1979, and will assume the legal responsibility for payment of retirement benefits accrued by police officers, fire fighters, and teachers prior to July 1, 1997.
(6) The Retirement Protection Act requires the establishment by the District government of a replacement plan for the current pension benefits for police officers, fire fighters, and teachers.
(b) It is the purpose of this chapter to accomplish the following:
(1) Establishment of replacement retirement plans for pension benefits accrued after June 30, 1997, for police officers, fire fighters, and teachers; and
(2) Provision for 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 Fire and Emergency Medical Services Department.
(Sept. 18, 1998, D.C. Law 12-152, § 101, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-781.1.
Section References
This section is referenced in § 1-610.75, § 5-409.01, § 38-2021.04, and § 38-2021.18.
References in Text
The “Retirement Protection Act,” referred to in (a)(5) and (6), is subtitle A of Title XI of Pub. L. 105-33, 111 Stat. 715.
Editor's Notes
Application of Law 12-152: Section 209 of D.C. Law 12-152 provided that the act shall apply as of October 1, 1997.
Management and Financing of Retirement Benefits: Title I of D.C. Law 12-152, pertaining to the management and financing of police officers, fire fighters, and teachers retirement benefits, is codified in this chapter as §§ 1-901.01 through 1-909.09.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter II - Retirement Funds › § 1–903.01. Retirement fund for police officers and fire fighters

§ 1–903.01. Retirement fund for police officers and fire fighters.
(a) The Police Officers and Fire Fighters’ Retirement Fund shall continue in existence and shall be the fund into which the following deposits shall be made, which shall constitute the assets of the fund:
(1) Any employee contribution amount paid after June 30, 1997, to the Retirement Board pursuant to § 5-741 or § 5-704(e)(1) or § 5-706(a), respectively;
(2) Any amount appropriated by the District government for the fund in accordance with § 1-905.02;
(3) Any return on investment of the assets of the fund; and
(4) The amount derived from the $1.275 billion of designated assets provided for pursuant to § 1-807.03.
(b) After the 30-day period following October 1, 1997, or after the end of the 30-day period beginning on the date on which funds are first appropriated to the Police Officers and Fire Fighters’ Retirement Fund for Fiscal Year 1998, whichever is later, all payments of annuities and other retirement and disability benefits (including refunds and lump-sum payments) under the Police and Firemen’s Retirement Act shall be made from the Fund (except for any such payment which is made to an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service, or to a beneficiary of any such officer or member).
(Sept. 18, 1998, D.C. Law 12-152, § 111, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-782.1.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.1.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter II - Retirement Funds › § 1–903.02. Retirement fund for teachers

§ 1–903.02. Retirement fund for teachers.
(a) The Teachers’ Retirement Fund shall continue in existence and shall be the fund into which the following deposits shall be made, which shall constitute the assets of the fund:
(1) Any employee contribution amount paid to the Retirement Board pursuant to subchapter II of Chapter 20 of Title 38, or pursuant to § 38-2061.02;
(2) Any asset transferred to the fund under subsection (b) of this section;
(3) Any amount appropriated by the District government for the fund in accordance with § 1-905.02; and
(4) Any return on investment of assets of the fund.
(b) After June 30, 1997, annuities and other retirement and disability benefits (including refunds and lump-sum payments) for the benefits of covered teachers shall become assets of the fund.
(Sept. 18, 1998, D.C. Law 12-152, § 112, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-782.2.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter II - Retirement Funds › § 1–903.03. Management of the Funds

§ 1–903.03. Management of the Funds.
(a) The Retirement Board shall be the custodian of the assets of the Funds and shall manage and invest the assets in accordance with the Retirement Reform Act and this chapter.
(b) The assets of the Funds shall be kept separate from other monies that may be under the control of the Retirement Board, but need not be kept separate from the assets of the separate funds comprising the Funds if the Retirement Board determines that commingling of those assets is advisable for investment purposes.
(c) The Retirement Board shall maintain, in an appropriate depository, a cash reserve for the Funds in an amount determined by the Retirement Board to be sufficient to meet current outlays for annuities and other retirement and disability benefits authorized to be paid from the Funds.
(Sept. 18, 1998, D.C. Law 12-152, § 113, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-782.3.
References in Text
The “Retirement Reform Act,” referred to in (a), is the Act of November 17, 1979, 93 Stat. 866, Pub. L. 96-122.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter II - Retirement Funds › § 1–903.04. Payments from retirement funds

§ 1–903.04. Payments from retirement funds.
(a) The Retirement Board shall determine the amount of any payments for annuities or other retirement or disability benefits (including refunds and lump-sum payments) required to be made from the trust assets of the Police Officers and Fire Fighters’ Retirement Fund or the Teachers’ Retirement Fund. The Retirement Board shall make the payments from the appropriate fund.
(b) Once authorized pursuant to the appropriation process, the Retirement Board may make payments from the Funds sufficient to cover the cost of the management of the assets and the reasonable and necessary administrative expenses of the Retirement Board, including trustee and staff compensation, and liability insurance.
(Sept. 18, 1998, D.C. Law 12-152, § 114, 45 DCR 4045; Apr. 13, 2005, D.C. Law 15-354, § 4(a), 52 DCR 2638; Apr. 7, 2006, D.C. Law 16-91, § 126, 52 DCR 10637.)
Prior Codifications
1981 Ed., § 1-782.4.
Effect of Amendments
D.C. Law 15-354, in subsec. (a), substituted “The Retirement Board shall determine the amount of” for “The Mayor shall notify the Retirement Board”.
D.C. Law 16-91, in par. (a), validated a previously made technical correction.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter II - Retirement Funds › § 1–903.05. Interim federal benefit payments

§ 1–903.05. Interim federal benefit payments.
(a) Effective October 1, 1997, until the transfer of the assets required by the Retirement Protection Act is implemented, the Retirement Board shall make disbursements to the District government, or other entity as may be directed by the Secretary of the Treasury, from the trust assets of the Funds to make the Federal Benefit Payment obligation created pursuant to § 1-803.01 for benefits accrued by the covered District employees until June 30, 1997.
(b) No part of the employee contributions of the covered District employees after June 30, 1997, or the $1.275 billion of designated assets provided for pursuant to § 807.03, may be used to make the Federal Benefit Payment obligation.
(Sept. 18, 1998, D.C. Law 12-152, § 115, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-782.5.
Section References
This section is referenced in § 1-711.
Cross References
District of Columbia Retirement Board, responsibility for federal benefit payments, see § 1-711.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter III - Establishment of Replacement Retirement and Disability Benefits Plans › § 1–905.01. Replacement program for covered District employees

§ 1–905.01. Replacement program for covered District employees.
The replacement plan governing retirement and disability for service and benefits accrued after June 30, 1997, for covered District employees shall be the retirement program in effect for covered District employees as of June 30, 1997.
(Sept. 18, 1998, D.C. Law 12-152, § 121, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-783.1.
Section References
This section is referenced in § 1-905.03.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter III - Establishment of Replacement Retirement and Disability Benefits Plans › § 1–905.02. Eligibility and benefits determinations

§ 1–905.02. Eligibility and benefits determinations.
Eligibility and the calculation of the amount of the benefit payment for covered District employees for service accrued after June 30, 1997, shall be determined in accordance with the retirement program applicable to covered District employees in effect as of June 30, 1997 (except as otherwise amended by Title XI of the Balanced Budget Act of 1997, approved August 5, 1997 (P.L. 105-33; 111 Stat. 963)).
(Sept. 18, 1998, D.C. Law 12-152, § 122, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-783.2.
Section References
This section is referenced in § 1-903.01 and § 1-903.02.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter III - Establishment of Replacement Retirement and Disability Benefits Plans › § 1–905.03. Tax treatment of plan

§ 1–905.03. Tax treatment of plan.
The replacement plan described in § 1-905.01 shall be deemed a “governmental plan” as defined in section 414(d) of the Internal Revenue Code of 1986 , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.) (“Internal Revenue Code”), which is intended to qualify under section 401(a) of the Internal Revenue Code , and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.
(Sept. 18, 1998, D.C. Law 12-152, § 123, 45 DCR 4045; Oct. 20, 1999, D.C. Law 13-38, § 1002, 46 DCR 6373; May 1, 2013, D.C. Law 19-308, § 2(a), 60 DCR 3386.)
Prior Codifications
1981 Ed., § 1-783.3.
Effect of Amendments
D.C. Law 13-38 substituted “§ 1-783.1” for “§ 1-783.2”.
The 2013 amendment by D.C. Law 19-308 rewrote the section.
Emergency Legislation
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).
For temporary amendment of section, see § 2(a) of the Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Act of 1998 Emergency Amendment Act of 2012 (D.C. Act 19-583, December 22, 2012, 60 DCR 132).
For temporary (90 days) amendment of this section, see § 2(a) of the Police, Fire Fighters, Teachers Retirement Benefit Replacement Act of 1998 Congressional Review Emergency Act of 2013 (D.C. Act 20-35, March 19, 2013, 60 DCR 4646, 20 DCSTAT 508).
Temporary Legislation
Section 2(a) of D.C. Law 19-309 rewrote this section to read as follows:
“The replacement plan described in section 121 shall be deemed a ‘governmental plan’ as defined in section 414(d) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.) (‘Internal Revenue Code’), which is intended to qualify under section 401(a) of the Internal Revenue Code, and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.”
Section 4(b) of D.C. Law 19-309 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter IV - Financing of Retirement Benefits › § 1–907.02. District of Columbia payment to the Funds

§ 1–907.02. District of Columbia payment to the Funds.
(a) Each fiscal year, the District shall insure that a sufficient amount is appropriated for each separate fund comprising the Funds, as the District of Columbia payment to the appropriate separate fund comprising the Funds, which shall be equal to, or greater than, the amount calculated as provided for in § 1-907.03, as determined by the enrolled actuary, engaged pursuant to § 1-907.03(a).
(b) The amount appropriated as the District of Columbia payment shall be deposited in the appropriate separate fund comprising the Funds not more than 30 days after it is appropriated or 30 days after the beginning of the fiscal year for which it is appropriated, whichever is later.
(c) At the end of each fiscal year, the District shall provide to the enrolled actuary the actual aggregate amount of earnable compensation (“covered payroll”) paid to each participant group covered by the Retirement Program. The enrolled actuary shall determine whether the amount appropriated for the applicable fiscal year resulted in an overpayment or a shortfall based upon the actual covered payroll.
(1) If a shortfall exists, the Mayor and the Council shall include within the ensuing budget cycle a line item that requests funding equal to the full amount of shortfall for the appropriate separate fund comprising the Funds.
(2) If an overpayment exists, the Mayor and the Council shall include within the ensuing budget cycle a line item that requests a reduction in the amount appropriated as the District of Columbia payment to the Funds equal to the full amount of the overpayment.
(3) Overpayments or shortfall reductions shall be made in addition to, and notwithstanding, any other payment required herein.
(d) If at any time the balance of any separate fund comprising the Funds is not sufficient to meet all obligations against the Funds, the Funds shall have claims on the revenues of the District of Columbia to the extent necessary to meet the obligation.
(Sept. 18, 1998, D.C. Law 12-152, § 132, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-784.2.
Section References
This section is referenced in § 1-903.06.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.
2023 District of Columbia Code › Title 1 - Government Organization › Chapter 9 - Police Officers, Fire Fighters, and Teachers Retirement Benefit Replacement Plan › Subchapter IV - Financing of Retirement Benefits › § 1–907.04. Actuarial statement and opinion

§ 1–907.04. Actuarial statement and opinion.
(a) As a part of the actuarial report presented to the Retirement Board, the actuary shall prepare an actuarial statement. The statement shall contain:
(1) The dates of the fiscal year and the most recent actuarial valuation;
(2) The total amount of the contributions made by participants and the total amount of all other contributions, including the District payment, received for the fiscal year and for each preceding fiscal year for which the information was not previously reported;
(3) The number of participants, whether or not retired, and beneficiaries receiving benefits covered as of the last day of the fiscal year;
(4) The following information as of the date of the most recent actuarial valuation and, if available and sufficiently comparable so as not to be misleading, for at least the 2 preceding actuarial valuations:
(A) The aggregate annual compensation of participants;
(B) The actuarial value of assets of each separate fund comprising the Funds;
(C) The actuarial accrued liability, if applicable;
(D) The difference between the actuarial value of assets of the system and actuarial accrued liability, if applicable;
(E) The actuarial value of assets of the system expressed as a percentage of actuarial accrued liability, if applicable;
(F) The difference between the actuarial liability expressed as a percentage of the aggregate annual compensation of participants, if applicable; and
(G) The actuarial assumptions and methods used in determining the information described in this paragraph and other factors that significantly affect the information described in this paragraph; and
(5) Other information necessary to disclose fully and fairly the actuarial condition of the retirement plans.
(b)(1) The actuarial report shall also contain an opinion of the enrolled actuary on the actuarial statement attesting that:
(A) To the best of the actuary’s knowledge the statement is complete and accurate;
(B) Each assumption and method used in preparing the statement is reasonable, and the assumptions and methods in the aggregate are reasonable, taking into account the experience of the retirement system; and
(C) The assumptions and methods in combination offer the actuary’s best estimate of anticipated experience.
(2) In formulating an opinion, the actuary may rely on the correctness of any accounting matter as to which any qualified public accountant has expressed an opinion, if the actuary so indicates.
(c) The actuarial statement and opinion required herein shall be included as part of the annual report required pursuant to § 1-909.02.
(Sept. 18, 1998, D.C. Law 12-152, § 134, 45 DCR 4045.)
Prior Codifications
1981 Ed., § 1-784.4.
Section References
This section is referenced in § 1-909.02.
Editor's Notes
Application of Law 12-152: See Historical and Statutory Notes following § 1-901.01.