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.
D.C. Code § 1-905.03
Tax treatment of plan
Sept. 18, 1998, D.C
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.