2601. DISTRICT RETIREMENT BENEFITS PROGRAM

2601 DISTRICT RETIREMENT BENEFITS PROGRAM 2601.1 The District retirement benefits program (“Program”) consists of: A defined contribution plan pursuant to § 401(a) of the Internal Revenue Code (“IRC”); A deferred compensation plan benefit, as provided in § 457(b) of the IRC; and 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: All full-time permanent employees; Part-time permanent employees who work at least thirty (30) hours per week; and 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). District of Columbia Municipal Regulations Government Personnel 6-B DCMR § 2601