Title 1 — Government Organization.

The Congress finds that: (1) State and municipal retirement programs should be funded on an actuarially sound basis; (2) The retirement programs for the police officers and firefighters, teachers and judges of the District of Columbia had significant unfunded liabilities totaling…

For purposes of this chapter, the following definitions shall apply: (1) The term “contract” means the contract under § 1-807.05 between the Secretary and the Trustee, and includes any agreement with a department, agency, or instrumentality of the United States entered into under…

In accordance with the provisions of this chapter, the Federal Government shall make Federal benefit payments associated with the pension plans for police officers, firefighters, and teachers of the District of Columbia. At no point after the effective date of this chapter may th…

Subject to the succeeding provisions of this chapter, a “Federal benefit payment” is any benefit payment to which an individual is entitled under a District Retirement Program, in such amount and under such terms and conditions as may apply under such Program. Service after the f…

Notwithstanding any provision of a District Retirement Program or any other law, rule, or regulation, the Trustee: (1) Shall determine whether an individual is eligible to receive a Federal benefit payment under this chapter; (2) Shall determine the amount and form of an individu…

In accordance with procedures approved by the Secretary, the Trustee shall provide to any individual whose claim for a Federal benefit payment under this chapter has been denied in whole or in part: (1) Adequate written notice of such denial, setting forth the specific reasons fo…

Within 30 days after the Secretary or the Trustee requests, the District Government shall furnish copies of all records, documents, information, or data the Secretary or the Trustee deems necessary to carry out responsibilities under this chapter and the contract. Upon request, t…

Except with respect to taxpayer returns and return information subject to § 6103 of the Internal Revenue Code of 1986, the Secretary may: (1) Secure directly from any department or agency of the United States information necessary to enable the Secretary to verify or confirm bene…

There is established on the books of the Treasury the District of Columbia Federal Pension Liability Trust Fund, consisting of the assets transferred pursuant to § 1-807.03 and any income earned on the investment of such assets pursuant to subsection (b) of this section. The Trus…

Amounts in the Trust Fund shall be used: (1) To make Federal benefit payments under this chapter; (2) Subject to subsection (b)(1) of this section, to cover the reasonable and necessary expenses of administering the Trust Fund under the contract entered into pursuant to § 1-807.0…

As of the replacement plan adoption date, all obligations to make Federal benefit payments and all assets of the District Retirement Fund as of the replacement plan adoption date (except as provided in subsections (b) and (c) of this section) shall be transferred to the Trust Fun…

For purposes of the Internal Revenue Code of 1986: (1) The Trust Fund shall be treated as a trust described in § 401(a) of the Code which is exempt from taxation under § 501(a) of the Code; (2) Any transfer to or distribution from the Trust Fund shall be treated in the same manne…

As soon as practicable after the enactment of this chapter, the Secretary shall select a Trustee to administer the Trust Fund and otherwise carry out the responsibilities and duties specified in this chapter in accordance with the contract described in subsection (b) of this sect…

Effective upon the transfer of the obligations and assets of the Trust Fund to the D.C. Federal Pension Fund under § 1-817.03: (1) The Trust Fund shall terminate; and (2) The obligation to make Federal benefit payments from the Trust Fund, and any duty imposed on any person with …

Notwithstanding subchapter II of this chapter, after the enactment of this chapter the District Government shall continue to discharge its duties and responsibilities under the District Retirement Program and the District Retirement Fund (as such duties and responsibilities are m…

Not later than one year after August 5, 1997, the District Government shall adopt a replacement plan for pension benefits for covered District employees, effective as of the freeze date. If the District Government fails to adopt a replacement plan within the period prescribed in …

There is established on the books of the Treasury the Federal Supplemental District of Columbia Pension Fund, which shall be administered by the Secretary and shall consist of the following assets: (1) Amounts deposited into such Fund under the provisions of this chapter. (2) Any…

Amounts in the Federal Supplemental Fund shall be used for the accumulation of funds in order to finance obligations of the Federal Government for benefits and necessary administrative expenses under the provisions of this chapter, in accordance with the methodology selected by t…

At the end of each applicable fiscal year the Secretary shall promptly pay into the Federal Supplemental Fund from the General Fund of the Treasury an amount equal to the annual amortization amount for the year (which may not be less than zero). During each applicable fiscal year…

Not later than 18 months before the time that assets remaining in the Trust Fund are projected to be insufficient for making Federal benefit payments and covering necessary administrative expenses when due, the Secretary shall so advise the President and the Congress. Before all …

If the Secretary determines that the Trust Fund shall be discontinued after it has been depleted of assets, the Secretary shall appoint a successor to the Trustee to administer the requirements of this chapter, with the same powers and subject to the same conditions as were appli…

Effective upon the transfer of the assets of the Federal Supplemental Fund to the D.C. Federal Pension Fund under § 1-817.03: (1) The Federal Supplemental Fund shall terminate; and (2) Any duty imposed on any person with respect to the Federal Supplemental fund shall terminate.

The Trustee shall engage an enrolled actuary (as defined in § 7701(a)(35) of the Internal Revenue Code of 1986 [26 U.S.C. § 7701(a)(35)]) who is a member of the American Academy of Actuaries to perform an annual actuarial valuation (in a manner and form determined by the Secretar…

The Comptroller General is authorized to conduct evaluations of the administration of this chapter to ensure that the Trust Fund and Federal Supplemental Fund are being properly administered and shall report the findings of such evaluations to the Secretary and the Congress. For …

A civil action may be brought: (1) By a participant or beneficiary to enforce or clarify rights to benefits from the Trust Fund or Federal Supplemental Fund under this chapter; (2) By the Trustee: (A) To enforce any claim arising (in whole or in part) under this chapter or the co…

The United States District Court for the District of Columbia shall have exclusive jurisdiction and venue, regardless of the amount in controversy, of: (1) Civil actions brought by participants or beneficiaries pursuant to this chapter, and (2) Any other action otherwise arising …

Any civil action by an individual with respect to a Federal benefit payment under this chapter shall be commenced within 180 days of a final benefit determination. Except as provided in subsection (c) of this section, any civil action for breach of the contract or any other viola…

The provisions of § 664 of Title 18, United States Code (relating to theft or embezzlement from employee benefit plans), shall apply to the Trust Fund and the Federal Supplemental Fund.

There is established on the books of the Treasury the District of Columbia Teachers, Police Officers, and Firefighters Federal Pension Fund (hereafter referred to as the “D.C. Federal Pension Fund”), consisting of the following: (1) The assets transferred pursuant to § 1-817.03. …

Amounts in the D.C. Federal Pension Fund shall be used: (1) To make Federal benefit payments under this chapter; (2) Subject to subsection (b) of this section, to cover the reasonable and necessary administrative expenses incurred by any person in administering the D.C. Federal P…

Effective October 1, 2004, all obligations to make Federal benefit payments shall be transferred from the Trust Fund to the D.C. Federal Pension Fund. Effective October 1, 2004, all assets of the Trust Fund and all assets of the Federal Supplemental Fund as of such date shall be …

At the end of each fiscal year (beginning with fiscal year 2005), the Secretary shall promptly pay into the D.C. Federal Pension Fund from the general fund of the Treasury an amount equal to the annual amortization amount for the year (which may not be less than zero). For purpos…

The Secretary shall select a Pension Fund Trustee to carry out the responsibilities and duties specified in this subchapter in accordance with the contract described in subsection (b) of this section. The Secretary shall enter into a contract with the Pension Fund Trustee to prov…

The following provisions of this chapter shall apply with respect to the D.C. Federal Pension Fund in the same manner as such provisions applied with respect to the Trust Fund prior to October 1, 2004: (1) Section 1-805.03(b) (relating to the repayment by the District Government …

The Secretary, Trustee, and District Government shall carry out responsibilities under this chapter and under the contract in a manner which promotes the cost-effective and efficient administration of benefit payments under the District Retirement Programs, and in a manner which …

As soon as practicable after August 5, 1997, the Secretary shall enter into a contract with an independent consultant to conduct a study of actuarial alternatives for financing the federal obligations assumed under this chapter, together with an analysis of the impact of each alt…

The Secretary is authorized to issue regulations to implement, interpret, administer and carry out the purposes of this chapter, and, in the Secretary’s discretion, those regulations may have retroactive effect.

This chapter supersedes any provision of the Reform Act inconsistent with this chapter and the regulations thereunder. 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 19…

[Repealed or reserved.]

Federal obligations for benefits under this chapter are backed by the full faith and credit of the United States.

If any provision of this chapter, or the application of such provision to any person or circumstances, shall be held invalid, the remainder of this chapter, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not…

Sections 1-805.03 , 1-807.02(b)(2) , 1-807.03(d) , and 1-809.01 shall apply to the administration of the District of Columbia Judges Retirement Fund established under § 1-714, the District of Columbia Judicial Retirement and Survivors Annuity Fund established under § 11-1570, and…