• Current through October 23, 2012

(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), formerly § 11084(a)(1), (b), (c); renumbered Dec. 23, 2004, 118 Stat. 3966, Pub. L. 108-489, § 2(a)(1), (2).)

HISTORICAL AND STATUTORY NOTES

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.