§ 1-905.03. Tax treatment of plan.

Current through October 23, 2012

The replacement plan described in § 1-905.01 shall be deemed a "governmental plan" as defined in § 414(d) of the Internal Revenue Code of 1954, approved September 2, 1974 (88 Stat. 926; 26 U.S.C. § 414(d)), and all benefits provided therefrom shall be deemed governmental plan benefits maintained by the District of Columbia.

                
                    var val = document.getElementById('citecontent').innerHTML;
                    art.dialog.defaults.title = window.location.href;
                    art.dialog.data('cite', val);
                    art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                    art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');

(Sept. 18, 1998, D.C. Law 12-152, § 123, 45 DCR 4045; Oct. 20, 1999, D.C. Law 13-38, § 1002, 46 DCR 6373.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 1-783.3.

Effect of Amendments

D.C. Law 13-38 substituted "§ 1-783.1" for "§ 1-783.2".

Emergency Act Amendments

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).

Legislative History of Laws

For legislative history of D.C. Law 12-152, see Historical and Statutory Notes following § 1-901.01.

For Law 13-38, see notes following § 1-711.

Miscellaneous Notes

Application of Law 12-152: See Historical and Statutory Notes following § 1- 901.01.