D.C. Mun. Regs. tit. 6-B, § 2601
District Retirement Benefits Program
Effective May 1, 202067 DCR 4743Authority: Mayor’s Orders 2008-92, dated June 26, 2008 and 2019-033, dated May 7, 2019; Chapter 36 of Title 47 of the District of Columbia Official Code; and the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code §§ 1-601.01 et seq. (2016 Repl. & 2019 Supp.)), and Council Proposed Resolution No. PR23-0343 (deemed approved on October 10, 2019) Source: Final Rulemaking published at 37 DCR 954 (February 2, 1990); as amended by Final Rulemaking published at 67 DCR 4743 (May 1, 2020).District of Columbia, Office of the Secretary
2601.1 The District retirement benefits program (“Program”) consists of:
- (a) A defined contribution plan pursuant to § 401(a) of the Internal Revenue Code (“IRC”);
- (b) A deferred compensation plan benefit, as provided in § 457(b) of the IRC; and
- (c) Social Security, as provided in Chapter 7 of Title 42 of the U.S. Code.
2601.2 Except for positions excluded by § 2603.10, the following employees who were first employed in the District government (“District”) after September 30, 1987, are eligible to participate in the Program:
- (a) All full-time permanent employees;
- (b) Part-time permanent employees who work at least thirty (30) hours per week; and
- (c) Term appointees of more than twelve (12) months.
2601.3 This chapter and the Program shall be implemented consistent with controlling provisions in the IRC and regulations issued to implement the IRC (federal regulations”). If any provision in this chapter conflicts with the IRC and federal regulations, the IRC and federal regulations shall control.
SOURCE: Final Rulemaking published at 37 DCR 954 (February 2, 1990); as amended by Final Rulemaking published at 67 DCR 4743 (May 1, 2020).