Section 6-B2699. DEFINITIONS

 

2699.1As used in §§ 2601 through 2607 of this chapter, the following terms shall have the meanings ascribed:

 

Active account - the bookkeeping account maintained for each participant to record his or her allocable share of contributions, related income earned thereon, and administrative expenses, unless the account is otherwise designated as an inactive account.

 

Act - the District of Columbia Government Comprehensive Merit Personnel Act of 1978 Employee Benefits Amendment Act of 1987 (D.C. Law 7-27, D.C. Code § 1-627.2 et seq. (1988 Supplement)).

 

Administrative expenses - the costs of administering the Plan, including but not limited to any Trust expenses.

 

Administrator - one (1) or more persons or independent contractors selected by the Director of Personnel to administer the Plan.

 

Base salary - the base rate of pay paid to a participant, as established by a District of Columbia salary schedule, excluding overtime, holiday, Sunday, environmental, or night-shift differential pay, upon which contributions to the Plan shall be determined.

 

Beneficiary - the person(s) or legal entity designated by the participant or former participant to receive any undistributed benefits which become payable in the event of the death of the participant or former participant.

 

Benefits - the amount in the active or inactive account of a vested participant or former participant, or his or her beneficiary, which is available for distribution upon separation from service, disability, or death.

 

Contribution - the amount which the District deposits into the Trust in accordance with §§ 2605.1, 2605.2, and 2605.3

 

Covered employment - service by any employee in any position, not specifically excluded as "non-covered employment," pursuant to 2602.9, that:

 

(a)Is under the personnel authority of the Mayor;

 

(b)Includes the District of Columbia Courts, but only if the courts duly accept the Plan with the approval of the Mayor; or

 

(c)Is an independent agency as defined in D.C. Code § 1-603.1, but only if the agency duly accepts the Plan with the approval of the Mayor.

 

Creditable service - shall have the meaning ascribed in D.C. Code § 1-627.4(1) (1988 Supplement) and § 2603 of this chapter.

 

D.C. Code - the District of Columbia Code (1981 edition), as amended from time to time, unless otherwise designated.

 

Detention officer - shall have the meaning ascribed in D.C. Code § 1-627.4(2) (1988 Supplement).

 

Disabled - a condition which results in a participant being entitled to disability benefits within the meaning of the Social Security Act (42 U.S.C. §§. 416(i) and 423(d)).

 

District - the District of Columbia, including (a) the District of Columbia Courts and (b) any independent agency, if the courts or any agency duly accept the Plan, with the approval of the Mayor.

 

Employee - a natural person, whether elected, appointed, or salaried, who begins original service with the District after September 30, 1987, and who receives compensation for personal services performed for the District, or would have received the compensation but for an unpaid, authorized leave of absence.

 

Former participant - a participant who has separated from service with the District, but who has vested benefits in the Plan that have not been paid in full.

 

Inactive account - the bookkeeping account maintained for each former participant for whom contributions are no longer being made pursuant to § 2605.8, and for each former participant or beneficiary who receives benefits under a distribution option pursuant to § 2606.6, to record his or her allocable share of income and administrative expenses.

 

Income - the net increase or decrease of the Trust, as of each valuation date, resulting from realized and unrealized gains or losses, interest, dividends, and other investment earnings.

 

Internal Revenue Code or "IRC" - the Internal Revenue Code of 1986, as amended from time to time.

One (1) year of creditable service - shall have the meaning specified in § 2603.1 et seq.

 

Participant - shall have the meaning given in §§ 2602.1 and 2602.2.

 

Separation from service - severance of an employee's employment with the District which is deemed to occur when the employment relationship is considered to have actually terminated in accordance with the established practices of the District.

 

Trust - a trust which qualifies under IRC §§ 401(a) and 501(a), into which the District's contributions are deposited.

 

source

Final Rulemaking published at 37 DCR 954 (February 2, 1990).