District of Columbia Code Division I. Government of District. § 1-905. Tax treatment of plan.

The replacement plan described in § 1-905.01 shall be deemed a “governmental plan” as defined in section 414(d) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085;  26 U.S.C. § 1 et seq.) (“Internal Revenue Code”), which is intended to qualify under section 401(a) of the Internal Revenue Code, and all benefits provided from the replacement plan shall be deemed governmental plan benefits maintained by the District.