Chapter 7. Police and Firefighters Retirement and Disability.
Subchapter I. Retirement and Disability, 1916.
§ 5–701. Definitions.
Wherever used in this subchapter:
(1)(A) The term “member” means any officer or member of the Metropolitan Police force, of the Fire Department of the District of Columbia, of the United States Park Police force, of the United States Secret Service Uniformed Division, and any officer or member of the United States Secret Service Division to whom this subchapter shall apply, but does not include an officer or member of the United States Park Police force, of the United States Secret Service Uniformed Division, or of the United States Secret Service Division, whose service is employment for the purposes of title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1986, and who is not excluded from coverage under chapter 84 of title 5, United States Code, by operation of § 8402 of such title.
(B) Repealed.
(2) The terms “disabled” and “disability” mean disabled for useful and efficient service in the grade or class of position last occupied by the member by reason of disease or injury, not due to vicious habits or intemperance as determined by the Board of Police and Fire Surgeons, or willful misconduct on his part as determined by the Mayor.
(3) The term "widow" means:
(A) The surviving wife of a member or former member not covered under Chapter 9 of Title 1, if:
(i) She was married to such member or former member:
(I) While he was a member; or
(II) For at least one year immediately preceding his death; or
(ii) She is the mother of issue by such marriage; or
(B) The surviving wife or domestic partner of a member or former member covered under Chapter 9 of Title 1, if:
(i) She was married to or the domestic partner of such member or former member:
(I) While he or she was a member; or
(II) For at least one year immediately preceding his or her death; or
(ii) She is the mother of issue by such marriage or domestic partnership.
(4) The term "widower" means:
(A) The surviving husband of a member or former member not covered under Chapter 9 of Title 1, if:
(i) He was married to such member or former member:
(I) While she was a member; or
(II) For at least one year immediately preceding her death; or
(ii) He is the father of issue by such marriage; or
(B) The surviving husband of a member or former member covered under Chapter 9 of Title 1, if:
(i) He was married to or the domestic partner of such member or former member:
(I) While he or she was a member; or
(II) For at least one year immediately preceding his or her death; or
(ii) He is the father of issue by such marriage or domestic partnership.
(5) The term "child" means:
(A) An adopted child, stepchild, or recognized natural child of a member or former member not covered under Chapter 9 of Title 1, who:
(i) Is unmarried, lives with the member or former member in a regular parent-child relationship, and is under the age of 18 years; or
(ii) Is unmarried and incapable of self-support, regardless of age, because of physical or mental disability incurred before the age of 18; or
(B) An adopted child, stepchild, or recognized natural child of a member or former member covered under Chapter 9 of Title 1, who:
(i) Is unmarried and does not have a domestic partner, lives with the member or former member in a regular parent-child relationship, and is under the age of 18 years; or
(ii) Is unmarried and does not have a domestic partner and is incapable of self-support, regardless of age, because of physical or mental disability incurred before the age of 18.
(5A) The term "student child" means a child, as defined in paragraph (5) of this subsection, who is a student between the ages of 18 and 22 years, inclusive, and who is regularly pursuing a full-time course of study or training in residence in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution.
(6) The term “basic salary” means regular salary established by law or regulation, including any differential for special occupational assignment, but shall not include overtime, holiday, or military pay.
(7) The term “annuitant” means any former member who, on the basis of his service, has met all requirements of this subchapter for title to annuity and has filed claim therefor.
(8) The term “survivor” means a person who is entitled to annuity under this subchapter based on the service of a deceased member or of a deceased annuitant.
(9) The term “survivor annuitant” means a survivor who has filed claim for annuity.
(10) The term “police or fire service” means all honorable service in the Metropolitan Police Department, United States Secret Service Uniformed Division, Fire Department of the District of Columbia, the United States Park Police force, and the United States Secret Service Division coming under the provisions of this chapter.
(11) The term “military service” means honorable active service in the Army, Navy, Air Force, Marine Corps, or Coast Guard of the United States, but shall not include service in the National Guard except when ordered to active duty in the service of the United States.
(12) The term “Mayor” means the Mayor of the District of Columbia or his designated agent or agents.
(13) The term “service” means employment which is creditable under § 5-704.
(14) The term “government” means the executive, judicial, and legislative branches of the United States government, including government owned or controlled corporations and Gallaudet College, and the municipal government of the District of Columbia.
(15) The term “government service” means honorable active service in the executive, judicial, or legislative branches of the United States government, including government owned or controlled corporations, and Gallaudet College, and the municipal government of the District of Columbia, and for which retirement deductions, other than social security deductions, were made.
(16) The term “department” means any part of the executive branch of the United States government, or any part of the government of the District of Columbia whose members come under this chapter.
(17) The term “average pay” means the highest annual rate resulting from averaging the member’s rates of basic salary in effect over any 36 consecutive months of police or fire service in the case of a member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia and who first becomes such a member after the end of the 90-day period beginning on November 17, 1979, or over any 12 consecutive months of police or fire service in the case of any other member, with each rate weighted by the time it was in effect, except that if the member retires under § 5-710 and if on the date of his retirement under the section he has not completed 12 consecutive months or 36 consecutive months, as the case may be, of police or fire service, such term means his basic salary at the time of his retirement.
(18) The term “adjusted average pay” means the average pay of a member who was an officer or member of the United States Secret Service Uniformed Division, the United States Secret Service Division, the Metropolitan Police force or the Fire Department of the District of Columbia increased by the per centum increase (adjusted to the nearest one tenth of 1%) in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics, between the month in which such member retires and the month immediately prior to the month in which such member dies; except that in the case of members hired on or after the first day of the first pay period that begins after October 29, 1996, the increase shall not exceed 3% per annum.
(19) The term “full range of duties” means the ability of a sworn member of the Metropolitan Police Department or the Fire and Emergency Medical Services Department to perform all of the essential functions of police work or fire suppression as determined by the established policies and procedures of the Metropolitan Police Department or the Fire and Emergency Medical Services Department and to meet the physical examination and physical agility standards established under §§ 5-107.02a and 5-451.
(20) The term “Internal Revenue Code” or “Internal Revenue Code of 1986” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
(21) The term "domestic partner" shall have the same meaning as provided in § 32-701(3).
§ 5–702. Application of amendments to §§ 5-701 and 5-716.
The amendments made by Pub. L. 96-122, § 206(a), to §§ 5-701 and 5-716 shall apply with respect to survivor annuities under this subchapter for survivors of officers or members of the Metropolitan Police force or the Fire Department of the District of Columbia which commence on or after the 1st day of the 1st month which begins after the end of the 90-day period beginning on November 17, 1979.
§ 5–703. United States Secret Service Division; transfer of civil service funds; credit for prior service with other police forces.
Whenever any member of the United States Secret Service Division has actively performed duties other than clerical for 10 years or more directly related to the protection of the President, such member shall be authorized to transfer all funds to his credit in the Civil Service Retirement and Disability Fund continued by §§ 8331(5) and 8348 of Title 5, United States Code, to the general revenues of the District of Columbia and after the transfer of such funds the salary of such member shall be subject to the same deductions for credit to the general revenues of the District of Columbia as the deductions from salaries of other members under this subchapter, and he shall be entitled to the same benefits as the other members to whom such sections apply. Any member of the United States Secret Service Division appointed from the United States Secret Service Uniformed Division and assigned to duties directly related to the protection of the President shall receive credit for periods of prior service with the Metropolitan Police force, the United States Park Police force, or the United States Secret Service Uniformed Division toward the required 10 years or more service.
§ 5–704. Creditable service.
(a) A member’s service for the purposes of this subchapter shall mean all police or fire service and such military and government service as is authorized by such sections prior to the date of separation upon which title to annuity is based.
(b)(1) Each member shall be allowed credit for periods of military service served prior to the date of the separation upon which the annuity is based; however, if a member is awarded retired pay on account of military service, such military service shall not be included, unless such retired pay is awarded on account of a service-connected disability:
(A) Incurred in combat with an enemy of the United States; or
(B) Caused by an instrumentality of war and incurred in line of duty during an enlistment or employment as provided in Veterans Regulation No. 1(a), part I, paragraph I, or is awarded under §§ 101, 676, 1001, 1332 to 1337, 1401, 3966, 6017, 6034, 6323, and 8966 of Title 10, United States Code.
(2) Nothing in this subchapter shall affect the rights of members to retired pay, pension, or compensation in addition to the annuity herein provided. Notwithstanding any other provision to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with section 414(u) of the Internal Revenue Code.
(c) Credit shall be allowed for leaves of absence granted a member while performing military service, excluding from credit so much of any other leaves of absence without pay as may exceed 6 months in the aggregate in any calendar year.
(d) A member who, during any war or national emergency as proclaimed by the President or declared by the Congress, has left or leaves his position to enter the military service shall not be considered, for the purposes of this subchapter, as separated from his position by reason of such military service, unless he shall apply for and receive his salary deductions: provided, that such member shall not be considered as retaining such position beyond December 31, 1957, or the expiration of 5 years of such military service, whichever is later.
(e)(1) A member shall be allowed credit for government service performed prior to appointment in any of the departments mentioned in paragraph (1) of § 5-701, if such member deposits a sum equal to the entire amount, including interest (if any), refunded to him for such period of government service. A member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia shall deposit such sum, plus interest computed in accordance with paragraph (2) of this subsection, with the Custodian of Retirement Funds (as defined in § 1-702(6)) for deposit in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712. All other members shall deposit such sums with the District of Columbia Retirement Board for credit to the revenues of the District of Columbia. If the member so elects, he may deposit the total amount of such refund in monthly installments not exceeding 24, except that in the case of a member who is an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, such monthly installments shall be of equal amounts. No deposit shall be required for days of unused sick leave credited under § 5-712.
(2) Interest required on deposits under this subsection for members who are officers or members of the Metropolitan Police force or the Fire Department of the District of Columbia shall be computed as follows:
(A) Interest shall be paid at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of return on investment (adjusted to the nearest one eighth of 1%) for the District of Columbia Police Officers and Fire Fighters’ Retirement Fund (established by § 1-712) for the period beginning on the 1st day of the 1st month which begins after the end of the service with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made if he makes a lump-sum payment or during which he makes the 1st monthly payment if he makes monthly payments, except that for so much of any such period which precedes October 1, 1981, the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest one eighth of 1%) shall be used in determining the interest rate to be paid on deposits under this subsection;
(B) Interest shall be payable for the period beginning on the 1st day of the 1st month which begins after the end of the period of service with respect to which the deposit is made and ending on the last day of the month which precedes the month during which the deposit is made; and
(C) If a member elects to make his deposit in monthly installments, each monthly payment shall include interest on that portion of the refund which is then being redeposited.
(f)(1) Any period of time during which a member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia is on approved leave without pay to serve as a full-time officer or employee of a labor organization shall be considered to be police or fire service for purposes of this subchapter if such member files an election in accordance with paragraph (2) of this subsection and makes payments as described in paragraph (3) of this subsection. The basic salary in effect at any time for the grade in which a member was serving at the time he entered on approved leave described in the preceding sentence shall be considered to be the basic salary in effect for such member for purposes of this subchapter if the period of time when such member is on approved leave is considered to be police or fire service under this subsection.
(2) To be eligible to have any period of approved leave described in paragraph (1) of this subsection considered to be police or fire service for purposes of this subchapter, a member described in such paragraph must, not later than the end of the 60-day period commencing on the day such member enters on such approved leave or the effective date of this subsection, whichever occurs later, file an election with the [District of Columbia Retirement Board] to have such period of approved leave considered to be police or fire service for purposes of this subchapter.
(3)(A) To have any period of approved leave described in paragraph (1) of this subsection occurring after the effective date of this subchapter considered to be police or fire service, a member described in such paragraph must each month deposit with the Custodian of Retirement Funds (as defined in § 1-702(6)) for deposit in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712 a sum equal to one-twelfth the annual new entrant normal cost of the annuity of a member receiving the basic salary in effect during such month for the grade in which such member was serving at the time such member entered on such leave.
(B) To have any period of approved leave described in paragraph (1) of this subsection which occurred before the effective date of this subchapter considered to be police or fire service, a member described in such paragraph must deposit with the Custodian of Retirement Funds (as defined in § 1-702(6)) for deposit in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712, in a manner to be determined by the District of Columbia Retirement Board, a sum equal to the new entrant normal cost of the annuity of a member receiving the basic salary in effect during the period of such leave for the grade in which such member was serving at the time such member entered on such leave.
(C) The District of Columbia Retirement Board shall make an annual determination of the new entrant normal cost for purposes of subparagraphs (A) and (B) of this paragraph according to information supplied by the actuary retained pursuant to § 1-722.
(4) For purposes of this subsection, the term “labor organization” means any labor organization recognized as an exclusive representative of members or officers of the Metropolitan Police force or the Fire Department of the District of Columbia for purposes of collective bargaining pursuant to § 1-617.10.
(g) The total service of a member shall be the full years and 12th parts thereof, excluding from the aggregate any fractional part of a month.
(h)(1) Except as provided in paragraph (2) of this subsection, notwithstanding any other provision of this section, any military service (other than military service covered by military leave with pay from a civilian position) performed by an individual after December 1956 shall be excluded in determining the aggregate period of service upon which an annuity payable under this chapter to such individual or to the surviving spouse or child is to be based, if such individual or the surviving spouse or child is entitled (or would upon proper application be entitled), at the time of such determination, to monthly old age or survivors benefits under § 202 of the Social Security Act based on such individual’s wages and self-employment income. If in the case of the individual or the surviving spouse such military service is not excluded under the preceding sentence, but upon attaining retirement age (as defined in § 216(a) of the Social Security Act) he or she becomes entitled (or would upon proper application be entitled) to such benefits, the District of Columbia Retirement Board shall re-determine the aggregate period of service upon which such annuity is based, effective as of the 1st day of the month in which he or she attains such age, so as to exclude such service. The Secretary of Health and Human Services shall, upon the request of the Mayor, inform the Mayor whether or not any such individual or the surviving spouse or child is entitled at any specified time to such benefits; and the Mayor shall forward this information to the District of Columbia Retirement Board.
(2)(A)(i) Except as provided in sub-subparagraph (ii) of this subparagraph, and subject to subparagraph (D) of this paragraph, each member or former member who has performed military service before the date of the separation on which the entitlement to any annuity under this chapter is based may elect to retain credit for the service by paying (in accordance with such regulations as the District of Columbia Retirement Board shall issue) to the office by which the member is employed (or, in the case of a former member, to the appropriate benefits administrator) an amount equal to 7 percent of the amount of the basic pay paid under section 204 of title 37, United States Code, to the member for each period of military service after December 1956. The amount of such payments shall be based on such evidence of basic pay for military service as the member may provide, or, if the District of Columbia Retirement Board determines sufficient evidence has not been so provided to adequately determine basic pay for military service, such payment shall be based upon estimates of such basic pay provided to the District of Columbia Retirement Board under subparagraph (C) of this paragraph. Payment of such amount by an active member must be completed prior to the member’s date of retirement or October 1, 2006, whichever is later, for the member to retain credit for the service.
(ii) In any case where military service interrupts creditable service under this section and reemployment pursuant to chapter 43 of title 38, United States Code [38 U.S.C. § 4301 et seq.], occurs on or after August 1, 1990, the deposit payable under this subparagraph may not exceed the amount that would have been deducted and withheld under this chapter from basic pay during the period of creditable service if the member had not performed the period of military service.
(B) Any deposit made under subparagraph (A) of this paragraph more than 2 years after the later of:
(i) October 1, 2004; or
(ii) The date on which the member making the deposit first becomes a member following the period of military service for which such deposit is due, shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the 2-year period. The interest rate that is applicable in computing interest in any year under this subsection shall be equal to the interest rate that is applicable for such year under subsection (e)(2).
(C) The Secretary of Defense, the Secretary of Transportation, the Secretary of Commerce, or the Secretary of Health and Human Services, as appropriate, shall furnish such information to the District of Columbia Retirement Board as the District of Columbia Retirement Board may determine to be necessary for the administration of this section; and the Mayor shall forward this information to the District of Columbia Retirement Board.
(D) Effective with respect to any period of military service after November 10, 1996, the percentage of basic pay under 37 U.S.C. § 204, payable under subparagraph (A) of this paragraph shall be equal to the same percentage as would be applicable under § 5-706 for that same period for service as a member subject to subparagraph (A)(2) of this paragraph.
(i)(1) Any member who is an officer or member of the District of Columbia Fire and Emergency Medical Services Department who was transferred pursuant to § 5-409.01, and who elects to, shall be covered by Chapter 9 of Title 1, and shall receive credit for prior years of service within the District of Columbia Fire and Emergency Medical Services Department as provided in subparagraphs (2), (3), and (4) of this subsection.
(2) Solely for the purposes of determining vesting and retirement eligibility, members shall receive credit for prior service with the District of Columbia Fire and Emergency Medical Services Department.
(3)(A) Members shall be eligible to purchase benefit accrual service for some or all of the time they were employed by the District of Columbia Fire and Emergency Medical Services Department. The member shall deposit to the credit of the District of Columbia Police Officers and Fire Fighters’ Retirement Fund an amount that is equal to the dollar increase in the present value of future benefits which results from crediting the prior service. The present value of future benefits shall be calculated on the actuarial assumptions and methods used to calculate the present value of future benefits pursuant to § 1-907.03(a)(3)(B) for the applicable fiscal year. Upon separation from District of Columbia employment for reasons other than retirement, any firefighter who purchased prior service credit shall receive that purchased amount along with any interest credited to the amount. Any firefighter who withdraws the purchased amount and is later reinstated shall not be entitled to this prior service credit until the purchased amount plus interest is again deposited.
(B) If a member was a participant in the defined contribution plan established pursuant to § 1-626.05(3), the member may transfer all or a portion of his or her defined contribution plan account balance into the District of Columbia Police Officers and Fire Fighters' Retirement Fund toward his or her purchase of prior service with the District of Columbia Fire and Emergency Medical Services Department.
(4) For the purposes of this section, the term “prior service” means any prior service in the District of Columbia Fire and Emergency Medical Services Department, regardless of whether there is a break in service.
(j) Service as a retired police officer hired pursuant to § 5-761, shall not count as creditable service for the purposes of this section.
(k)(1) An employee hired as a lateral law enforcement officer pursuant to § 1-610.72, shall be covered by Chapter 9 of Title 1. These lateral law enforcement officers shall be treated as new hires for retirement purposes and for the purposes of this section except as provided by law for federal government and military service and as provided by paragraph (2) of this subsection.
(2) In computing length of service of a retiring lateral law enforcement officer hired pursuant to § 1-610.72, credit shall be granted for prior law enforcement service outside the Metropolitan Police Department only if the lateral law enforcement officer has deposited to the credit of the Police Officers’ and Firefighters’ Retirement Fund an amount equal to the dollar increase in the present value of future benefits that results from crediting the prior service. The calculation of the present value of future benefits shall be based on the actuarial assumptions and methods used to calculate the present value of future benefits pursuant to § 1-907.03(a)(3)(B) for the applicable fiscal year. Upon separation from District law enforcement duty for reasons other than retirement, any law enforcement officer who purchased prior service credit shall receive that purchase amount along with any interest credited on the amount. Any law enforcement officer that withdraws the purchase amount and is later reinstated shall not be entitled to this prior service credit until the purchase amount plus interest is again deposited.
(l) Service as a former Metropolitan Police Department detective hired as a detective advisor pursuant to § 5-129.31 [expired] shall not count as creditable service for the purposes of this section.
§ 5–705. Application of amendment to § 5-704.
The amendments made by Pub. L. 96-122, § 208(a)(2), to § 5-704 shall not apply with respect to deposits made, in whole or in part, prior to the end of such 90-day period.
§ 5–706. Deductions, deposits, and refunds; order of persons entitled to refunds for deductions.
(a) On and after the first day of the first pay period that begins on or after October 26, 1970, there shall be deducted and withheld from each member’s basic salary an amount equal to 7% of such basic salary for all members hired before the first day of the first pay period that begins after October 29, 1996, and 8% of such basic salary for all members hired on or after the first day of the first pay period that begins after October 29, 1996. In the case of a member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia, these deductions and withholdings shall be paid to the District of Columbia Retirement Board and shall be deposited in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712, and in the case of any other member, these deductions and withholdings shall be paid to the Collector of Taxes of the District of Columbia and shall be deposited in the Treasury to the credit of the District of Columbia. Amounts deducted and withheld from the basic salary of each member of the District of Columbia Fire and Emergency Medical Services Department shall be:
(1) Picked up by the District of Columbia Fire and Emergency Medical Services Department, as described in section 414(h)(2) of the Internal Revenue Code of 1986;
(2) Deducted and withheld from the annual salary of the members as salary reduction contributions;
(3) Paid by the District of Columbia Fire and Emergency Medical Services Department to the Custodian of Retirement Funds (as defined in § 1-702(6)); and
(4) Made a part of the member’s annuity benefit.
(b)(1) Any member who is an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, who is separated from his department, except for retirement as authorized by this subchapter, shall be refunded the amount of the deductions made from his salary under such sections. The receipt of payment of such deductions by such member shall void all annuity rights under such sections, unless and until such member shall be reappointed to any department whose members come under such sections. If such officer or member is subsequently reappointed to any department whose members come under such sections, he shall be required to redeposit the amount of deductions so refunded to him.
(2) Any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia with less than 5 years of police or fire service who is separated from his department, except for retirement under § 5-709, § 5-710, or § 5-712, shall be refunded the amount of the deductions made from his salary under this subchapter. The receipt of payment of such deductions by such member shall void all annuity rights under this subchapter, except that if such member is subsequently reappointed to any department whose members come under this subchapter and such member elects, at the time of such reappointment, to redeposit the amount refunded to him pursuant to the preceding sentence plus interest computed in accordance with § 5-717(c), then credit shall be allowed under this subchapter for the prior period of service. Such redeposit (and the interest required thereon) may be made, at the election of the member, in a lump sum or in not to exceed 60 monthly installments, except that if such member dies before depositing the full amount due under the preceding sentence, the requirements of such sentence shall be deemed to have been met.
(c) In order to facilitate the settlement of the accounts of each member coming under the provisions of this subchapter who dies prior to retirement leaving no survivor entitled to receive an annuity under the provisions of such sections, the District of Columbia Retirement Board shall pay all deductions for retirement made from the salary of such deceased member to the person or persons surviving at the time of death, in the following order of precedence, and such payment shall be a bar to recovery by any other person of amounts so paid:
(1) To the beneficiary or beneficiaries designated in writing by such member, filed with the District of Columbia Retirement Board and received by him prior to the death of such member;
(2) If there be no such beneficiary, to the child or children of such deceased member and the descendants of deceased children by representation;
(3) If there be none of the above, to the parents of such member, or the survivor of them;
(4) If there be none of the above, to the duly appointed legal representative of the estate of the deceased member, or if there be none to the person or persons determined to be entitled thereto under the laws of the domicile of the deceased member; provided, that if no natural person is determined to be entitled thereto such payment shall escheat to the government of the District of Columbia, except that if the member was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia, no payment shall be made if no natural person is determined to be entitled thereto.
(d) In order to facilitate the settlement of the accounts of each former member coming under the provisions of this subchapter who dies leaving no survivor entitled to receive an annuity under the provisions of this subchapter and before the aggregate amount of the annuity paid to such former member equals the total amount deducted and withheld for retirement from his salary as a member, the District of Columbia Retirement Board shall pay the difference to the person or persons surviving at the time of death in the following order of precedence, and such payment shall be a bar to recovery by any other person of the amount so paid:
(1) To the beneficiary or beneficiaries designated in writing by such former member, filed with the District of Columbia Retirement Board and received by him prior to the death of such former member;
(2) If there be no such beneficiary, to the child or children of such deceased former member and the descendants of deceased children by representation;
(3) If there be none of the above, to the parents of such former member, or the survivor of them; and
(4) If there be none of the above, to the duly appointed legal representative of the estate of the deceased former member, or if there be none to the person or persons determined to be entitled thereto under the laws of the domicile of the deceased former member: provided, that if no natural person is determined to be entitled thereto such payment shall escheat to the government of the District of Columbia, except that if the member was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia, no payment shall be made if no natural person is determined to be entitled thereto.
(e) An individual withdrawing a distribution under this subchapter, which distribution constitutes an eligible rollover distribution within the meaning of section 402(c) of the Internal Revenue Code of 1986, may elect, at the time and in the manner prescribed by the District of Columbia Retirement Board, and after receipt of proper notice, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan, within the meaning of section 402(c) of the Internal Revenue Code of 1986, in a direct rollover in accordance with section 401(a)(31) of the Internal Revenue Code of 1986.
(f) The District of Columbia Retirement Board shall be entrusted with any transfer from another retirement plan for the purchase of service credit, including transfers allowed by sections 403(b) and 457 of the Internal Revenue Code of 1986 [26 U.S.C. § 403; 26 U.S.C. § 457]. Before any transfer is received, the District of Columbia Retirement Board shall be presented with documentation sufficient to satisfy the provisions of the Internal Revenue Code of 1986 governing the substantiation of proposed transfers for the purchase of service credit.
(g)(1) The District of Columbia Retirement Board shall also be entrusted with a rollover contribution from an eligible retirement plan, including:
(A) A qualified plan described in sections 401(a) or 403(b) of the Internal Revenue Code of 1986, excluding after-tax employee contributions;
(B) An annuity contract described in section 403(b) of the Internal Revenue Code of 1986, excluding after-tax employee contributions;
(C) An eligible plan under section 457(b) of the Internal Revenue Code of 1986, which is maintained by a state, political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state; or
(D) Amounts transferred from an individual retirement account or annuity described in section 408(a) or 408(b) of the Internal Revenue Code of 1986 that is eligible to be rolled over and would otherwise be includible in gross income.
(2) The rollover shall be separately accounted for as member contributions that were not previously taxed. Before any rollover is received, the District of Columbia Retirement Board shall be presented with documentation sufficient to satisfy the provisions of the Internal Revenue Code of 1986 governing the substantiation of proposed rollover contributions. The rollover shall be used to purchase service credit in addition to service credit provided under the provisions of § 5-704.
(h) The provisions of this subchapter shall constitute a defined benefit plan and a governmental plan as described in section 414(d) of the Internal Revenue Code of 1986, which is intended to qualify under section 401(a) of the Internal Revenue Code. Notwithstanding anything to the contrary contained in this subchapter, Chapter 7 of Title 1 (§ 1-701 et seq.), or Chapter 9 of Title 1 (§ 1-901 et seq.), the provisions of this subchapter shall apply to and control the provision of an annuity payable. The District of Columbia Retirement Board shall administer the plan in the manner required to satisfy the applicable qualification requirements for a qualified governmental plan pursuant to the Internal Revenue Code of 1986. If a conflict should arise with a qualification requirement, the provision shall be interpreted in favor of maintaining the federal qualification requirements.
(i) The District of Columbia Retirement Board may adopt rules to implement this section.
(j) Effective January 1, 2007, benefits payable under this subchapter shall not be paid until at least 30 days (or shorter period as may be permitted by law) but no more than 180 days after a member’s receipt of all required distribution notices and election forms pursuant to section 402(f) of the Internal Revenue Code of 1986. The required notices must include a description of the member’s right (if any) to defer receipt of a distribution, the consequences of failing to defer receipt of the distribution, the relative value of optional forms of benefit, and other information as may be required by applicable regulations and guidance.
(k) Notwithstanding any provisions of this subchapter to the contrary, upon the employer’s request, a contribution which was made by a mistake of fact shall be returned to the employer by the trustee within one year after the payment of the contribution. A portion of a contribution returned pursuant to this section shall be adjusted to reflect any earnings or gains. Notwithstanding any provisions of this subchapter to the contrary, the right or claim of a participant or beneficiary to an asset of the trust or a benefit under this subchapter shall be subject to and limited by the provisions of this subsection.
(l) For the purposes of this section, the term:
(1) “Direct rollover” means a payment to the eligible retirement plan specified by the distributee described in section 402(e)(6) of the Internal Revenue Code of 1986.
(2) “Distributee” means a member or former member. In addition, the member’s or former member’s surviving spouse is a distributee with regard to the interest of the spouse or former spouse. A non-spouse beneficiary of a deceased member is also a distributee for the purposes of this subchapter; provided, that in the case of a non-spouse beneficiary, the direct rollover may be made only to an individual retirement account or annuity under section 408 of the Internal Revenue Code of 1986 that is established on behalf of the non-spouse beneficiary and that will be treated as an inherited IRA pursuant to the provisions of section 402(c)(11) of the Internal Revenue Code of 1986. The determination of the extent to which a distribution to a non-spouse beneficiary is required under section 401(a)(9) of the Internal Revenue Code of 1986 shall be made in accordance with IRS Notice 2007-7, Q&A 17 and 18, 2007-5 I.R.B. 395.
(3) “Eligible retirement plan” means:
(A) An individual retirement account described in section 408(a) of the Internal Revenue Code of 1986, including a Roth IRA described in section 408A of the Internal Revenue Code of 1986;
(B) An individual retirement annuity described in section 408(b) of the Internal Revenue Code of 1986, including a Roth IRA described in section 408A of the Internal Revenue Code of 1986;
(C) A qualified trust described in section 401(a) of the Internal Revenue Code of 1986 or an annuity plan described in section 403(a) of the Internal Revenue Code of 1986 that accepts the distributee’s eligible rollover distribution;
(D) An annuity contract described in section 403(b) of the Internal Revenue Code of 1986 that accepts the distributee’s eligible rollover distribution; and
(E) An eligible plan described in section 457(b) of the Internal Revenue Code of 1986 that is maintained by a state, political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state that accepts the distributee’s eligible rollover distribution and agrees to account separately for amounts transferred into such plan from the arrangement described under this subsection. The definition of eligible retirement plan shall also apply in the case of a distribution to a surviving spouse, or to a spouse or former spouse who is the alternate payee under a domestic relations order.
(4) “Eligible rollover distribution,” within the meaning of section 402(c) of the Internal Revenue Code of 1986, is a distribution of all or a portion of the balance to the credit of the distributee; provided, that an eligible rollover distribution does not include:
(A) A distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of 10 years or more; and
(B) A distribution to the extent such distribution is required under section 401(a)(9) of the Internal Revenue Code of 1986. A distribution to a nonspouse beneficiary under section 401(f)(2)(A) of the Internal Revenue Code of 1986 is an eligible rollover distribution. A portion of the distribution shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions which are not includible in gross income. However, the portion may be paid only to an individual retirement account or annuity described in section 408(a) or (b) of the Internal Revenue Code of 1986 or to a qualified trust or annuity plan described in section 401(a) or 403(a) of the Internal Revenue Code of 1986 or an annuity contract described in section 403(b) of the Internal Revenue Code of 1986 if the trust or annuity plan or contract provides for separate accounting for amounts so transferred (and earnings thereon), including separately accounting for the portion of the distribution that is includible in gross income and the portion of the distribution that is not so includible.
§ 5–707. Payment of medical expenses — Active members.
Whenever any member shall become temporarily disabled by injury received or disease contracted in the performance of duty, to such an extent as to require medical or surgical services, other than such as can be rendered by the Mayor, or to require hospital treatment, the expense of such medical or surgical services, or hospital treatment, shall be paid by the District of Columbia; but no such expense shall be paid except upon a certificate of the Mayor setting forth the necessity for such services or treatment and the nature of the injury or disease which rendered the same necessary.
§ 5–708. Payment of medical expenses — Total disability retirees.
(a) Subject to the provisions of subsection (b) of this section, the District of Columbia shall pay the reasonable costs of medical, surgical, hospital, or other related health care services of any officer or member of the Metropolitan Police force of the District of Columbia, the Fire Department of the District of Columbia, the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division who:
(1) Retires after August 16, 1971, under § 5-710; and
(2) At the time of such retirement, has a disability caused by injury or disease contracted or aggravated in the line of duty, which is determined by, or under regulations of, the Mayor of the District of Columbia (hereafter in this section referred to as the “Mayor”) to be a total disability.
(b) No payment may be made under this section for medical, surgical, hospital, or other related health care services provided a retired officer or member unless:
(1) At the time such services are provided the disability of the retired officer or member has been determined by, or under regulations of, the Mayor to be a total disability;
(2) Such services have been determined by, or under regulations of, the Mayor to be necessary and directly related to the treatment of the injury or disease which caused the disability of the retired officer or member; and
(3) The retired officer or member submits to such medical examinations as the Mayor may require.
(c) The Mayor may determine that the disability of a retired officer or member is a total disability only if the Mayor finds that the retired officer or member is unable (because of the injury or disease causing his disability) to secure or follow substantially gainful employment. In determining whether employment is substantially gainful employment, the Mayor shall take into account the amount of expenses incurred by, or which can reasonably be expected to be incurred by, the retired officer or member in securing the medical, surgical, hospital, or other related health care services necessitated by his disability, and such other factors as the Mayor deems advisable.
(d) In addition to any medical examination required under this subchapter, the Mayor shall require, in each year that payments under this section are made with respect to any retired officer or member, a medical review of the disability of such retired officer or member.
(e) The Mayor may provide for payments under this section to be made either directly to the retired officer or member or to the provider of the medical, surgical, hospital, or other related health care services.
(f) The Mayor shall prescribe such regulations as may be necessary to carry out the provisions of this section.
(g) There are authorized to be appropriated from revenues of the United States such sums as may be necessary to reimburse the District of Columbia, on a monthly basis, for payments made under this section from revenues of the District of Columbia in the case of retired officers or members of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division.
§ 5–708.01. Processing claims of injuries allegedly sustained within the performance of duty.
(a) For the purposes of this section, the term:
(1) “Department” means the Metropolitan Police Department or the Fire and Emergency Medical Services Department.
(2) “Director” means either the director of medical services for the Metropolitan Police Department, or the medical services officer for the Fire and Emergency Medical Services Department.
(3) “Member” means a sworn employee of the Metropolitan Police Department or the Fire and Emergency Medical Services Department.
(b) The Director shall determine, based on a review of the unit commander’s report on the cause of the injury or illness and after consultation with the Police and Fire Clinic physicians on the nature of the injury or illness, whether a member’s injury or illness was sustained by the member in the performance of duty within 30 calendar days of a claim being reported to the Department. If the Director fails to meet the 30-day deadline, there shall be a rebuttable presumption that the member’s injury or illness was sustained in the performance of duty. Until the presumption is rebutted by a finding by the Director that the injury or illness was not sustained in the performance of duty, the member’s Department shall be responsible for all treatment costs and disability compensation pay.
§ 5–709. Retirement for disability — Not incurred in performance of duty.
(a) Except as provided in subsections (b) and (c) of this section, whenever any member coming under this subchapter completes 5 years of police or fire service and is found by the Mayor to have become disabled due to injury received or disease contracted other than in the performance of duty, which disability precludes further service with his department, such member shall be retired on an annuity computed at the rate of 2% of his average pay for each year or portion thereof of his service; provided, that such annuity shall not exceed 70% of his average pay; provided further, that the annuity of a member retiring under this section shall be at least 40% of his average pay.
(b) Whenever any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia and who first becomes such a member after the end of the 90-day period beginning on November 17, 1979, completes 5 years of police or fire service and is found by the Mayor to have become disabled due to injury received or disease contracted other than in the performance of duty, which disability precludes further service with his department, such member shall be retired on an annuity which shall be 70% of his basic salary at the time of retirement multiplied by the percentage of disability for such member as determined in accordance with § 5-710(e)(2)(B), except that such annuity shall not be less than 30% of his basic salary at the time of retirement.
(c) [For applicability of (c), see Editor’s notes.] Whenever the Board of Police and Fire Surgeons receives a recommendation from the Director for a disability retirement of a Metropolitan Police Department or Fire and Emergency Medical Services Department member pursuant to Chapter 6A of this title, the Board of Police and Fire Surgeons shall make a disability assessment, and if the member is unable to perform the full range of duties, shall retire the member as disabled regardless of whether the member is performing useful and efficient services that are less than the full range of duties. The member shall be retired on an annuity determined in accordance with subsection (b) of this section.
§ 5–710. Retirement for disability — Incurred or aggravated in performance of duty.
(a) Except as provided in subsections (e) and (e-1) of this section, whenever any member is injured or contracts a disease in the performance of duty or such injury or disease is aggravated by such duty at any time after appointment and such injury or disease or aggravation permanently disables him for the performance of duty, he shall, upon retirement for such disability, receive an annuity computed at the rate of 2 1/2 of his average pay for each year or portion thereof of his service; provided, that such annuity shall not exceed 70% of his average pay, nor shall it be less than 66 2/3 of his average pay.
(b) In any case involving a member who is an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, in which the proximate cause of injury incurred or disease contracted by the member is doubtful, or is shown to be other than the performance of duty, and such injury or disease is shown to have been aggravated by the performance of duty to such an extent that the member is permanently disabled for the performance of duty, such disability shall be construed to have been incurred in the performance of duty. The member shall, upon retirement for such disability, receive an annuity computed at the rate of 2½ of his average pay for each year or portion thereof of his service; provided, that such annuity shall not exceed 70% of his average pay, nor shall it be less than 66⅔ of his average pay.
(c) A member shall be retired under this section only upon the recommendation of the Board of Police and Fire Surgeons and the concurrence therein by the Mayor, except that in any case in which a member seeks his own retirement under this section, he shall, in the absence of such recommendation, provide the necessary evidence to form the basis for the approval of such retirement by the Mayor.
(d)(1) A member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia may not retire and receive an annuity under this section on the basis of the aggravation in the performance of duty of an injury incurred or a disease contracted in the performance of duty unless:
(A) In the case of the aggravation of a disease, the disease was reported to the Board of Police and Fire Surgeons within 30 days after the disease was first diagnosed; or
(B) In the case of the aggravation of an injury, the injury was reported to the Board of Police and Fire Surgeons within 7 days after the injury was incurred or, if the member was unable (as determined by such Board) as a result of the injury to report the injury within such 7-day period, within 7 days after the member became able (as determined by such Board) to report the injury.
(2) The burden of establishing inability to report an injury in accordance with subparagraph (B) of paragraph (1) of this subsection within 7 days after such injury was incurred and of establishing that such injury was reported within 7 days after the end of such inability shall be on the member claiming such inability. Any report under this subsection shall include adequate medical documentation. Nothing in this subsection shall be deemed to alter or affect any administrative regulation or requirement of the Metropolitan Police force or the Fire Department of the District of Columbia with respect to the reporting of an injury incurred or aggravated, or any disease contracted or aggravated, in the performance of duty.
(e)(1) Whenever any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia and who first becomes such a member after the end of the 90-day period beginning on November 17, 1979, is injured or contracts a disease in the performance of duty or such injury or disease is aggravated by such duty at any time after appointment and such injury or disease or aggravation permanently disables him for the performance of duty, he shall upon retirement for such disability, receive an annuity computed in accordance with paragraph (2) of this subsection.
(2)(A) In the case of any member who retires under this subsection or subsection (b) of § 4-615, the Board of Police and Fire Surgeons shall determine, within a reasonable time and in accordance with regulations which the Mayor shall promulgate, the percentage of impairment for such member and shall report such percentage of impairment to the Police and Firemen’s Retirement and Relief Board.
(B) In the case of any member described in subparagraph (A) of this paragraph, the Police and Firefighters Retirement and Relief Board shall determine within a reasonable time the percentage of disability for such member giving due regard to:
(i) The nature of the injury or disease;
(ii) The percentage of impairment reported pursuant to subparagraph (A) of this paragraph;
(iii) The position in the Metropolitan Police force or the Fire Department of the District of Columbia held by the member immediately prior to his retirement;
(iv) The age and years of service of the member; and
(v) Any other factors or circumstances which may affect the capacity of the member to earn wages or engage in gainful activity in his disabled condition, including the effect of the disability as it may naturally extend into the future.
(C) The percentage of impairment or the percentage of disability for a member to whom this subsection applies may be redetermined at any time prior to the time such member reaches the age of 50 and his annuity shall be adjusted accordingly.
(D) The annuity of a member who is retired under this subsection shall be 70% of his basic salary at the time of retirement multiplied by the percentage of disability for such member as determined in accordance with subparagraph (B) of this paragraph, except that such annuity shall not be less than 40% of his basic salary at the time of retirement.
(E) For purposes of this subsection:
(i) The term “impairment” means any anatomic or functional abnormality or loss existing after maximal medical rehabilitation has been achieved.
(ii) The term “disability” means any actual or presumed reduction in or absence of ability to engage in gainful activity which is caused, in whole or in part, by an impairment.
(e-1) Whenever the Board of Police and Fire Surgeons receives a recommendation from the Director for a disability retirement of a Metropolitan Police Department or Fire and Emergency Medical Services Department member pursuant to Chapter 6A of this title, the Board of Police and Fire Surgeons shall make a disability assessment and, if the member is unable to perform the full range of duties, shall retire the member as disabled regardless of whether the member is performing useful and efficient services that are less than the full range of duties. The member shall be retired on an annuity determined in accordance with subsection (e)(2) of this section.
(f) Not later than 90 days after November 17, 1979, the Board of Police and Fire Surgeons shall submit to the Mayor recommendations for regulations to establish specific criteria for determining whether an injury was incurred, or a disease was contracted, in the performance of duty and whether an injury or disease was aggravated in the performance of duty. The Mayor shall promulgate regulations establishing such criteria in a timely manner based on the recommendations of the Board.
(g)(1) In making determinations under this section and under § 4-615, the Board of Police and Fire Surgeons and the Police and Firefighters Retirement and Relief Board shall make full use of the medical resources in the District of Columbia and shall make the widest practical use of the medical expertise available to them consistent with fair and even administration of Chapter 7 of Title 1.
(2) Not later than 90 days after November 17, 1979, the Board of Police and Fire Surgeons and the Police and Firefighters Retirement and Relief Board shall each submit to the Mayor recommendations for regulations to carry out the requirements of paragraph (1) of this subsection. The Mayor shall, in a timely manner and based on the recommendations of such Boards, promulgate regulations to carry out the requirements of such paragraph.
(3) Failure to promulgate such regulations, or failure to comply with such regulations, shall not invalidate any decision of the Mayor or the Police and Firefighters Retirement and Relief Board with respect to the retirement of any individual.
§ 5–711. Application of amendment to § 5-710.
The amendment made by Pub. L. 96-122, § 204(a)(1), to § 5-710 shall not apply with respect to officers and members of the Metropolitan Police force or the Fire Department of the District of Columbia who apply for disability retirement under § 5-710 prior to the end of the 90-day period beginning on November 17, 1979. The amendment made by Pub. L. 96-122, § 204(a)(2), to § 5-710 shall not apply with respect to injuries incurred or diseases first diagnosed prior to the end of such 90-day period.
§ 5–712. Optional retirement.
(a) Any member who first becomes employed on or after the first day of the first pay period that begins after October 29, 1996, and who completes 25 years of service, and gives at least 60 days written advanced notice to his department stating his intention to retire and stating the date of which he will retire, may voluntarily retire from the service and shall be entitled to an annuity computed at a rate of 2.5% of the member’s average pay times the number of years of the member’s creditable service; provided that such notice requirement may be waived by the department head when, in his opinion, circumstances justify such waiver; provided further, that whenever the Mayor shall determine that there exists an emergency which is likely to endanger the safety of the public and that the public safety cannot be adequately protected except by suspending the retirement provisions of this subsection, then the Mayor shall be authorized, upon notice to the District of Columbia Retirement Board, to suspend the retirement provisions of this subsection in any 1 or more of the departments under his jurisdiction until such time as, in the opinion of the Mayor, public safety can be adequately protected without such suspension. Any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia and first becomes such a member after the end of the 90-day period beginning on November 17, 1979, and who completes 25 years of police or fire service and attains the age of 50 years and any other member (other than a member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia who first becomes such a member after the end of such 90-day period) who completes 20 years of police or fire service may, after giving at least 60 days written advance notice to his department head stating his intention to retire and stating the date on which he will retire, voluntarily retire from the service and shall be entitled to an annuity computed at the rate of 2.5% of his average pay for each year of service; except that the rate of 3% of his average pay shall be used to compute each year’s police or fire service in excess of:
(1) Twenty-five years, in the case of a member who becomes a member after the end of such 90-day period; or
(2) Twenty years, in the case of any other member; provided that such notice requirement may be waived by the department head when, in his opinion, circumstances justify such waiver; provided further, that whenever the Mayor or the Chief of the United States Secret Service Uniformed Division, or the Chief of the United States Park Police force, or the Chief of the United States Secret Service Division shall determine that there exists an emergency which is likely to endanger the safety of the public and that the public safety cannot be adequately protected except by suspending the retirement provisions of this subsection, then the Mayor or any of said Chiefs shall be authorized to suspend the retirement provisions of this subsection in any 1 or more of the departments under their respective jurisdictions until such time as, in the opinion of the Mayor or any of said Chiefs, respectively, public safety can be adequately protected without such suspension.
(a-1) For the purposes of the first sentence of subsection (a) of this section, the term “creditable service” means the period of employment with the Metropolitan Police Department for police officers and the Fire Department of the District of Columbia for fire fighters first employed on or after the first day of the first pay period which begins after October 29, 1996, and includes any United States military service including the following:
(1) Credit for periods of military service prior to the member’s date of separation, that interrupts the member’s service with the Department, unless the member applies for and receives a refund of the member’s salary deductions; and
(2) Credit for any period of time during which a member is on approved leave without pay to serve as a full-time officer or employee of a labor organization.
(a-2) Notwithstanding any other law, rule, or regulation, sworn members of the Metropolitan Police Department and the Fire and Emergency Medical Services Department hired before or on September 11, 2008, may make a one-time election, at their option, in writing, to participate in one of the retirement programs created by subsection (a) of this section; provided, that any and all additional costs above the costs which would otherwise be incurred by the District for that sworn member pursuant to subsection (a) of this section shall be paid by the member, as determined by actuaries appointed by the District of Columbia. The District shall not be responsible for any additional administrative or program costs associated with a retirement program transfer authorized by this subsection. All costs associated with the transfer to a new retirement program under this subsection shall be borne by the member.
(a-3) Notwithstanding any other law, rule, or regulation, sworn members of the Metropolitan Police Department and the Fire and Emergency Medical Services Department hired after September 11, 2008, shall make a one-time election, at their option, in writing, to participate in one of the retirement programs created by subsection (a) of this section; provided, that any and all additional costs above the costs which would otherwise be incurred by the District for that sworn member pursuant to subsection (a) of this section shall be paid by the member, as determined by actuaries appointed by the District of Columbia. The District shall not be responsible for any additional administrative or program costs associated with a retirement program selection authorized by this subsection. All costs associated with the selection of a retirement program under this subsection shall be borne by the member.
(b) Any member of the Metropolitan Police force or of the Fire Department of the District of Columbia having reached the age of 60 years shall, in the discretion of the Mayor, and any member of the United States Secret Service Uniformed Division or of the United States Park Police force or of the United States Secret Service Division to whom this subchapter apply shall, in the discretion of the head of his department, be retired from the service and shall be entitled to receive an annuity as computed under subsection (a) of this section.
(c) No annuity granted under subsection (a) or (b) of this section shall exceed 80% of the average pay of such member.
(d) In computing an annuity under this section, the police or fire service of a member who has not retired prior to the effective date of this subsection shall include, without regard to the limitation imposed by subsection (c) of this section, the days of unused sick leave credited to him. Days of unused sick leave shall not be counted in determining a member’s eligibility for an annuity under this section.
(e) Any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia who completes 18 years of police or fire service may voluntarily retire from the service on or before December 31, 1980, and shall be entitled to an annuity computed at the rate of 2.5% of the average pay of such member or officer for each year of service; provided, that the amortization payment to the District of Columbia Retirement Board for the District of Columbia Police Officers and Fire Fighters’ Retirement Fund shall be made from appropriations of the Metropolitan Police and Fire Departments.
(f) Notwithstanding the first sentence of subsection (a) of this section, Charles H. Ramsey, Chief of Police, may voluntarily retire from the service and, effective April 21, 1998, the date of his appointment as Chief of Police, shall be entitled to an annuity computed at a rate of 3.43% of his average pay times the number of years of his creditable service.
(g) Notwithstanding the first sentence of subsection (a) of this section, at the time that Chief of Police Cathy L. Lanier voluntarily retires or is otherwise separated from the Metropolitan Police Department, she shall be entitled to an annuity computed at 71.5% of her average highest base pay for 36 consecutive months, including longevity payments.
(g-1) Notwithstanding subsection (a) of this section, at the time that Chief of Police Peter Newsham voluntarily retires or is otherwise separated from the Metropolitan Police Department, he shall be entitled to an annuity computed at 80% of his average highest base pay for 24 consecutive months.
(h) A member who meets the requirements for receiving an annuity under this subchapter, but for the fact that the member has not yet retired, shall be 100% vested in the member’s annuity.
(i) Each year, the District of Columbia Retirement Board shall set the applicable interest rate, mortality table, and cost-of-living factor to be used in the determination of actuarial equivalents or for other pertinent benefit calculations under the provisions of this subchapter.
§ 5–713. Involuntary separation from service.
If any member is injured or contracts a disease during his first 5 years of service in his department which, in the judgment of the Board of Police and Fire Surgeons, disables him from performing further duty in his department, and if the Police and Firefighters Retirement and Relief Board finds that such injury or disease was not incurred in the performance of duty in his department, such member shall, upon the approval of such finding by the head of his department, and without regard for the provisions of any other law or regulation, be separated from the service.
§ 5–714. Recovery from disability; restoration to earning capacity; suspension or reduction of annuity.
(a)(1) If any annuitant retired under § 5-709 or § 5-710, before reaching the age of 50, recovers from his disability or is restored to an earning capacity fairly comparable to the current rate of compensation of the position occupied at the time of retirement, payment of the annuity shall cease:
(A) Upon reemployment in the department from which he was retired;
(B) Forty-five days from the date of the medical examination showing such recovery;
(C) Forty-five days from the date of the determination that he is so restored; or
(D) In the case of an annuitant who was an officer or member of the Metropolitan Police force or the Fire Department and who first became such a member after the end of the 90-day period beginning on November 17, 1979, upon a refusal by such annuitant to accept an offer of reemployment in the department from which he was retired at the same grade or rank as he held at the time of his retirement, whichever is earliest.
(2) Earning capacity shall be deemed restored if, in each of 2 succeeding calendar years in the case of an annuitant who was an officer or member of the United States Park Police force, United State Secret Service Uniformed Division, or the United States Secret Service Division, or in any calendar year in the case of an annuitant who was an officer or member of the Metropolitan Police force or the Fire Department, the income of the annuitant from wages or self-employment or both shall be equal to at least 80% of the current rate of compensation of the position occupied immediately prior to retirement. Nothing in this section shall preclude such member from having an annuity reestablished if his disability recurs, or when his earning capacity is less than 80% of the rate of compensation of the position occupied immediately prior to retirement for any full year thereafter; provided, that whenever any member is reinstated with his respective department it shall be at the same grade or rank held by the member at the time of his retirement.
(b) When an annuitant recovers prior to age 50 from a disabling condition for which he has been retired, and applies for reinstatement in the department from which he was retired, he shall be reinstated in the same or nearest equivalent grade and salary available as that received at the time of his separation from the service; provided, that such applicant meets the current entrance requirements of such department as to character.
(c)(1) If any annuitant who is retired under § 5-709 or § 5-710, who prior to such retirement was an officer or member of the Metropolitan Police force or the Fire Department, and who first became such a member after the end of the 90-day period beginning on November 17, 1979, receives, directly or indirectly, income from wages or self-employment, or both, in any calendar year after the calendar year in which he retired:
(A) In an amount in excess of the difference between 70% of the current earnings limitation and the amount of annuity payable to such annuitant during such year under each such section prior to the reductions provided for in this subsection, then (except as provided in paragraph (4) of this subsection) the annuity of such annuitant shall be reduced by $.50 for each $1 of such income received during such year in excess of such difference; and
(B) In an amount in excess of the difference between the current earnings limitation and the amount of annuity payable to such annuitant during such year under each such section prior to the reductions provided for in this paragraph, then (except as provided in paragraph (4) of this subsection) the annuity of such annuitant shall be further reduced by $.20 for each $1 of such income received during such year in excess of such difference.
(2) For the purposes of paragraph (1) of this subsection, the term “current earnings limitation,” with respect to an annuitant, means the greater of:
(A) The current annual salary for the position which such annuitant held immediately prior to the retirement of such annuitant; or
(B) The current entry level salary for active officers and members, divided by .7.
(3) The reductions provided for in paragraph (1) of this subsection shall be made as follows:
(A) Such reductions shall be prorated over a period of 12 consecutive months, with equal amounts withheld from each payment of annuity during such 12-month period; and
(B) The 12-month period during which such reduction is made shall begin as soon after the end of the calendar year involved as is administratively practicable (as determined in accordance with regulations which the District of Columbia Retirement Board shall promulgate).
(4) If the District of Columbia Retirement Board determines that the level of income of an annuitant whose annuity would otherwise be reduced in accordance with paragraph (1) of this subsection has decreased significantly (other than in accordance with normal income fluctuations for such annuitant) during the period in which such reduction would occur, the District of Columbia Retirement Board may authorize the withholding during such period, or any portion thereof, of such lesser amount than the amount prescribed in such paragraph as the District of Columbia Retirement Board considers appropriate or the District of Columbia Retirement Board may waive the requirements of paragraph (1) of this subsection if he finds that circumstances justify such waiver.
(5)(A) Any annuitant who is retired under § 5-709 or § 5-710 and who prior to such retirement was an officer or member of the Metropolitan Police force or the Fire Department shall, at such times as the District of Columbia Retirement Board shall by regulation prescribe, submit to the District of Columbia Retirement Board a notarized statement containing such information as the District of Columbia Retirement Board shall by regulation require with respect to the income received by such annuitant from wages or self-employment, or both. After examining such statement, the District of Columbia Retirement Board may require such annuitant to submit to the District of Columbia Retirement Board a further notarized statement containing such additional information with respect to the income received by such annuitant from wages or self-employment, or both, as the District of Columbia Retirement Board deems appropriate.
(B) Any annuitant described in subparagraph (A) of this paragraph who willfully furnishes materially false information with respect to his income in any statement required to be submitted under such subparagraph shall forfeit all rights to his disability annuity. Any such annuitant who refuses or otherwise willfully fails to timely submit such statement as required by this section, payment of the annuity of such annuitant shall cease and such annuitant shall not be eligible to receive such annuity or part thereof for the period beginning on the date after the final day for timely filing of such statement and ending on the date on which the District of Columbia Retirement Board receives such statement. Nothing in this subparagraph shall affect any rights to a survivor’s annuity under § 5-716 based upon the service of such annuitant.
§ 5–715. Application of amendment to § 5-714.
The amendment made by Pub. L. 96-122, § 205(a)(2)(B), to § 5-714 shall apply with respect to income from wages or self-employment, or both, received directly or indirectly during calendar year 1979 or the calendar year after the year in which the member retires, whichever is later, and any calendar year thereafter.
§ 5–716. Survivor benefits and annuities.
(a) If any member:
(1) dies in the performance of duty and the Mayor determines that:
(A) the member’s death was the sole and direct result of a personal injury sustained while performing such duty;
(B) his death was not caused by his willful misconduct or by his intention to bring about his own death; and
(C) intoxication of the member was not the proximate cause of his death; and
(2) is survived by a survivor, parent, or sibling,
a lump-sum payment of $50,000 shall be made to his survivor if the survivor received more than one half of his support from such member, or if such member is not survived by any survivor (including a survivor who did not receive more than one half of his support from such member), to his parent or sibling if the parent or sibling received more than one half of his support from such member. If such member is survived by more than 1 survivor entitled to receive such payment, each such survivor shall be entitled to receive an equal share of such payment; or if such member leaves no survivor and more than 1 parent or sibling who is entitled to receive such payment, each such parent or sibling shall be entitled to receive an equal share of such payment.
(a-1) In the case of any member who dies in the performance of duty after December 29, 1993, and leaves a widow or widower entitled to all or a portion of the benefit described in subsection (a) of this section, an additional annuity shall be paid. This annuity shall be equal to 100% of the member’s pay at the time of death. The annuity shall be increased at the same rate as the change in the Consumer Price Index, as described in § 5-721. This benefit shall be paid in lieu of benefits provided for by subsections (b) and (c) of this section. However, after benefits provided for in this paragraph end, as provided in subsection (e) of this section, any remaining benefit pursuant to subsection (c) of this section shall commence to be paid.
(a-2) The determination of the Mayor authorized by subsection (a) of this section shall be subject to review and final determination by the District of Columbia Retirement Board.
(b) In case of the death of any member before retirement, of any former member after retirement, or of any member entitled to receive an annuity under § 5-717 (regardless of whether such member is receiving such annuity at the time of death), leaving a widow or widower, such widow or widower shall be entitled to receive an annuity in the greater amount of:
(1) Forty per centum of such member’s average pay at the time of death, or 40%:
(A) Of the adjusted average pay of such former member in the case of a member who was an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division; or
(B) Of the adjusted average pay of such former member in the case of a member who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia; or
(2) Forty per centum of the corresponding salary for step 6 of salary class 1 of the District of Columbia Police and Firemen’s Salary Act salary schedule currently in effect at the time of such member or former member’s death, or, for a member who was an officer or member of the United States Secret Service Uniformed Division, or the United States Secret Service Division, 40 percent of the corresponding salary for step 5 of the Officer rank in section 10203 of title 5, United States Code; provided, that such annuity shall not exceed the current rate of compensation of the position occupied by such member at the time of death, or by such former member immediately prior to retirement.
(c) Each surviving child or student child of any member who dies before retirement, of any former member who dies after retirement, or of any member entitled to receive an annuity under § 5-717 (regardless of whether such member is receiving such annuity at the time of death), shall be entitled to receive an annuity equal to the smallest of:
(1) In the case of a member or former member who is survived by a wife or husband, or in the case of a member or former member covered under Chapter 9 of Title 1 who is survived by a wife, husband, or domestic partner:
(A) Sixty per centum of:
(i) The member’s average pay at the time of death; or
(ii) The adjusted average pay of the former member in the case of a member who was an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, or the adjusted average pay of the former member in the case of a member who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia, divided by the number of eligible children;
(B) $2,918.00, to be increased on an annual basis by the cost of living adjustment determined pursuant to § 5-718; or
(C) $8,754.00, divided by the number of eligible children, to be increased on an annual basis by the cost of living adjustment determined pursuant to § 5-718, divided by the number of eligible children; and
(2) In the case of a member or former member who is not survived by a wife or husband, or in the case of a member or former member covered under Chapter 9 of Title 1 who is not survived by a wife, husband, or domestic partner:
(A) 75% of the member’s average pay at the time of death, divided by the number of eligible children;
(B) In the case of a member who was an officer or member of the United States Park Police Force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, 75% of the adjusted average pay of the former member, divided by the number of eligible children; or
(C) In the case of a member who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia, 75% of the adjusted average pay of the former member, divided by the number of eligible children.
(d) Each widow or widower who, on the effective date of the Policemen and Firemen’s Retirement and Disability Act Amendments of 1970, was receiving relief or annuity computed in accordance with the provisions of this section shall be entitled to receive an annuity in the greater amount of: (1) $3,144; or (2) thirty-five per centum of the basis upon which such relief or annuity was computed. Each child who, on October 3, 2001, was receiving relief or annuity computed in accordance with the provisions of this section, shall be entitled to benefits computed in accordance with the provisions of subsection (c) of this section.
(e)(1) The annuity of the widow or widower under this subsection shall begin on the day after the date on which the member or former member dies, and such annuity or any right thereto shall terminate:
(A) Upon the survivor's death or remarriage before age 55; provided, that any annuity terminated by remarriage may be restored if such remarriage is later terminated by death, annulment, or divorce; or
(B) In the case of a member or former member covered under Chapter 9 of Title 1, upon the survivor's death, remarriage, or entry into a domestic partnership before age 55; provided, that any annuity terminated by remarriage or entry into a domestic partnership may be restored if such remarriage or domestic partnership is later terminated by death, annulment, divorce, or in accordance with § 32-702(d).
(2) The annuity of any child under this section shall begin on the day after the date on which the member or former member dies, and the annuity shall terminate upon whichever of the following occurs first:
(A) The child becomes 18 years of age or, if over 18 years of age and incapable of self-support, becomes capable of self-support;
(B) The child marries or enters into a domestic partnership; or
(C) The child dies.
(3)(A) The annuity of any student child under this section shall begin on the day after the date on which the member or former member dies, and the annuity shall terminate upon whichever of the following occurs first:
(i) The student child marries or enters into a domestic partnership;
(ii) The student child ceases to be a student;
(iii) The student child reaches 22 years of age; or
(iv) The student child dies.
(B) For the purposes of this subsection, a student child whose 22nd birthday falls on or after July 1st shall not be considered to have reached 22 years of age until the June 30th following the student child’s actual 22nd birthday.
(4) If the annuity of a child under paragraph (2) or paragraph (3) of this subsection terminates because of marriage or domestic partnership and such marriage or domestic partnership ends, the annuity shall resume on the first day of the month in which it ends, but only if the individual is not otherwise ineligible for the annuity.
(5) Notwithstanding the provisions of paragraphs (2) and (3) of this subsection, no annuity of a child or student of a widow or widower under subsection (a-1) of this section shall be paid while an annuity benefit to a widow or widower under subsection (a-1) of this section is being paid.
(f)(1) Any member retiring under § 5-709, § 5-710, or § 5-712, may at the time of such retirement, and any member entitled to receive an annuity under § 5-717 may at the time such annuity commences, elect to receive a reduced annuity in lieu of full annuity, and designate in writing the person to receive an increased annuity after such member’s death; provided, that the person so designated meet the criteria set forth in paragraph (2) of this subsection. Whenever such an election is made, the annuity of the designee shall be increased by an amount equal to the amount by which the annuity of such member is reduced. The annuity payable to the member making such election shall be reduced by 10% of the annuity computed as provided in § 5-709, § 5-710, or § 5-712. Such increase in annuity payable to the designee shall be reduced by 5% for each full 5 years the designee is younger than the member, but such total reduction shall not exceed 40%. The increase in annuity payable to the designee pursuant to this subsection shall be paid in addition to the annuity provided for such designee pursuant to subsection (b) or subsection (c) of this section and shall be subject to the same limitations as to duration and other conditions as the annuity paid pursuant to subsections (b), (c), and (e) of this section. If, at any time after such former member’s election, the designee dies, and is survived by such former member, the annuity payable to such former member shall be increased to the amount computed as provided in § 5-709, § 5-710, § 5-712, or § 5-717, as the case may be.
(2) A person designated in paragraph (1) of this subsection shall be:
(A) The surviving spouse or child of the member; or
(B) In the case of a member covered under Chapter 9 of Title 1, the surviving spouse, domestic partner, or child of the member.
(g) In the event a member to whom this section applies shall die after January 1, 2007, while performing qualified military service, the survivor or survivors of the member shall be entitled to receive any additional benefits provided under this section (other than benefit accruals relating to the period of qualified military service), as if the member resumed employment and then terminated employment on account of death. For the purposes of this subsection, the term “qualified military service” shall mean military service in the uniformed services (as defined in 38 U.S.C. § 43) by a member, if the member is entitled to reemployment rights with respect to such military service, all within the meaning of section 414(u)(5) of the Internal Revenue Code of 1986.
§ 5–717. Deferred annuities; refund of deductions; redeposits and interest.
(a) Except as provided in subsection (b) of this section, any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia who completes 5 years of police or fire service and who is thereafter separated from his department, except for retirement under § 5-709, § 5-710, or § 5-712, shall be entitled to an annuity commencing on the 1st day of the month during which such member attains the age of 55 or on the 1st day of the 1st month beginning after such member’s separation from his department, whichever month occurs later. Such annuity shall be computed at the rate of 21/2% of his average pay for each year of service up to 20 years of service and at the rate of 3% of his average pay for each year of service after 20 years of service, or, in the case of a member who first became such a member after the end of the 90-day period beginning on July 1, 1977, after 25 years of service, except that such annuity may not exceed 80% of the average pay of such member.
(b)(1) Any member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia who completes 5 years of police or fire service and who is thereafter separated from his department (other than a member who retires under § 5-709, § 5-710, or § 5-712) may elect, at the time of his separation, to receive a refund of the amount of deductions made from his salary under this subchapter. Receipt of such refund by the member shall void all annuity rights under this subchapter.
(2)(A) Any member who, by electing to receive a refund under paragraph (1) of this subsection, loses annuity rights under this subchapter, may reestablish all such rights at any time prior to attaining the age of 55 by redepositing the amount of such refund plus interest computed in accordance with subsection (c) of this section.
(B) If any member who receives a refund under paragraph (1) of this subsection is subsequently reappointed to any department whose members come under this subchapter and elects, at the time of such reappointment, to redeposit the amount refunded to him under paragraph (1) of this subsection plus interest computed in accordance with subsection (c) of this section, then credit shall be allowed under this subchapter for such member’s prior period of service. Such redeposit (and the required interest thereon) may, at the election of the member, be made in a lump sum or in not to exceed 60 monthly installments, except that if the member dies before depositing the full amount due under the preceding sentence, the requirements of such sentence shall be deemed to have been met.
(c) The interest which is required by subsection (b)(2)(A) and (B) of this section and by subsection (b)(2) of § 5-706 to be paid by a member who redeposits the amount of previously refunded deductions shall be computed as follows:
(1) Interest shall be paid at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of return on investment (adjusted to the nearest one eighth of 1%) for the District of Columbia Police Officers and Fire Fighters’ Retirement Fund (established by § 1-712) for the period beginning on the 1st day of the 1st month which begins after the end of the service with respect to which the redeposit is made and ending on the last day of the month which precedes the month during which he redeposits the refund if he makes a lump-sum payment or during which he makes the 1st monthly payment if he makes monthly payments, except that for so much of any such period which precedes October 1, 1981, the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest one eighth of 1%) shall be used in determining the interest rate to be paid on redeposits under this subchapter;
(2) Interest shall be payable for the period beginning on the 1st day of the 1st month which begins after the end of the period of service with respect to which the redeposit is made and ending on the last day of the month which precedes the month during which he redeposits the refund;
(3) If a member elects to make his redeposit in monthly installments, each monthly payment shall include interest on that portion of the refund which is then being redeposited.
§ 5–718. Cost-of-living adjustments of annuities.
(a) Each month the Mayor of the District of Columbia shall determine the per centum change in the price index. On the basis of this determination, and effective the 1st day of the 3rd month which begins after the price index shall have equaled the rise of at least 3% for 3 consecutive months over the price index for the base month, each annuity payable under this subchapter which: (1) is payable to a survivor of a member who was an officer or member of the United States Park Police force, the United States Secret Service Uniformed Division or the United States Secret Service Division; and (2) has a commencing date on or before such effective date shall be increased by 1% plus the per centum rise in the price index. For purposes of this subsection, the term “base month” means the month for which the price index showed a per centum rise forming the basis for a cost-of-living annuity increase under this subsection, except that, until the 1st cost-of-living annuity increase under this subsection, the base month shall be the last month which was the base month for purposes of § 5-716.
(b) With respect to any annuity payable under this subchapter which is payable to a member who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia hired prior to January 1, 1980, or to a survivor of any such member, on January 1 of each year (or within a reasonable time thereafter), and for payments of benefits accrued by police officers and fire fighters after June 30, 1997, on January 1 of each year (or within a reasonable time thereafter), the Mayor shall determine the per centum change in the price index for the preceding year by determining the difference between the index published for December of the preceding year and the index published for December of the second preceding year.
(c)(1) If, in accordance with subsection (b) of this section, the Mayor determines in a year (beginning with 1999) that the per centum change in the price index for the preceding year indicates a rise in the price index, each annuity having a commencing date on or before March 1 of the year shall, effective March 1 of the year, be increased by an amount equal to:
(A) In the case of an annuity having a commencing date on or before March 1 of such preceding year, the per centum change computed under subsection (b) of this section, adjusted to the nearest 1/10 of 1 per centum; or
(B) In the case of an annuity having a commencing date after March 1 of such preceding year, a pro rata increase equal to the product of 1/12 of the per centum change computed under subsection (b) of this section, multiplied by the number of months (not to exceed 12 months, counting any portion of a month as an entire month) for which the annuity was payable before the effective date of the increase, adjusted to the nearest 1/10 of 1 per centum.
(2) On January 1, 1998, or within a reasonable time thereafter, the Mayor shall determine the per centum change in the price index published for December 1997 over the price index published for June 1997. If such per centum change indicates a rise in the price index, effective March 1, 1998:
(A) Each annuity having a commencing date on or before September 1, 1997, shall be increased by an amount equal to such per centum change, adjusted to the nearest 1/10 of 1 per centum; and
(B) Each annuity having a commencing date after September 1, 1997, and on or before March 1, 1998, shall be increased by a pro rata increase equal to the product of 1/6 of such per centum change, multiplied by the number of months (not to exceed 6 months, counting any portion of a month as an entire month) for which the annuity was payable before the effective date of the increase, adjusted to the nearest 1/10 of 1 per centum.
(c-1) With respect to any annuity payable under this section which is payable to a member who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Colombia, hired after December 31, 1979, or to a survivor of any such member, on January 1 of each year (or within a reasonable time thereafter), the Mayor shall determine the per centum change in the price index for the preceding year by determining the difference between the index published for December of the preceding year and the index published for December of the second preceding year.
(c-2)(1) If, in accordance with subsection (c-1) of this section, the Mayor determines in a year, beginning with 1997, that the per centum change in the price index for the preceding year indicates a rise in the price index, each annuity having a commencing date on or before March 1 of the year shall, effective March 1 of the year, be increased by an amount equal to:
(A) In the case of an annuity having a commencing date on or before March 1 of such preceding year, the per centum change computed under subsection (c-1) of this section, adjusted to the nearest 1/10 of 1%; or
(B) In the case of an annuity having a commencing date after March 1 of such preceding year, a pro rata increase equal to the product of 1/12 of the per centum change computed under subsection (c-1) of this section, multiplied by the number of months (not to exceed 12 months, counting any portion of a month as an entire month) for which the annuity was payable before the effective date of the increase, adjusted to the nearest 1/10 of 1%.
(2) On January 1, 1996, or within a reasonable time thereafter, the Mayor shall determine the per centum change in the price index published for December 1995 over the price index published for June 1995. If such per centum change indicates a rise in the price index, effective March 1, 1996:
(A) Each annuity having a commencing date on or before September 1, 1995, shall be increased by an amount equal to such per centum change, adjusted to the nearest 1/10 of 1%; and
(B) Each annuity having a commencing date after September 1, 1995, and on or before March 1, 1996, shall be increased by a pro rata increase equal to the product of 1/6 of such per centum change, multiplied by the number of months (not to exceed 6 months, counting any portion of a month as an entire month) for which the annuity was payable before the effective date of the increase, adjusted to the nearest 1/10 of 1%.
(d) The monthly installment of annuity after adjustment under this section shall be fixed at the nearest dollar, except that such installment shall after adjustment reflect an increase of at least $1.
(e) For purposes of this section, the term “price index” means the Consumer Price Index for All Urban Consumers published monthly by the Bureau of Labor Statistics.
§ 5–719. Application of § 5-718.
Subsections (b) and (c) of § 5-718 shall apply:
(1) To any increase after the effective date of § 5-718 in annuities payable under § 5-716, except that with respect to the 1st date after the effective date of § 5-718 on which the Mayor is to determine a per centum change for the purpose of such an increase, such per centum change shall be determined by computing the change in the price index published for the month immediately preceding such 1st date over the price index published for the last month which was the base month for purposes of § 5-716(7) before the repeal of such paragraph (7) by Pub. L. 96-122, § 209(b); and
(2) To any increase in each annuity payable under this subchapter having a commencing date after the effective date of § 5-718, except that in the case of members hired on or after the 1st day of the 1st pay period that begins after October 29, 1996, such increase shall not exceed 3% per annum, nor exceed one increase per annum. Except that, with respect to a member who is an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia hired after December 31, 1979, § 5-718(c-1) and (c-2) shall apply to all annuities payable under this subchapter.
§ 5–720. Funeral expenses.
The Mayor is authorized to pay a sum not exceeding $300 in any 1 case to defray the funeral expenses of any deceased member dying while in the service thereof.
§ 5–721. Duties of Mayor; proceedings related thereto; disability retiree to report employment and undergo medical examination; overpayments.
(a) The Mayor shall consider all cases for the retirement of members and all applications for annuities under this subchapter subject to review and final determination by the District of Columbia Retirement Board. In each case of retirement of a member the Mayor shall certify in writing the physical condition of the member for whom retirement is sought. The Mayor shall give written notice to any member under consideration by him for retirement to appear before him and to give evidence under oath. The proceedings before the Mayor involving the retirement of any member, or any application for an annuity under this subchapter, shall be reduced to writing and shall show the date of appointment of such member, his age, his record in the service, and any other information which may be pertinent to the matter of such retirement or annuity. The Mayor is authorized to administer oaths and affirmations, may require by subpoena or otherwise the attendance and testimony of witnesses and the production of documents at any designated place. In the event of contumacy or refusal to obey any such subpoena or requirement under this section, the Mayor may apply to the Superior Court of the District of Columbia for an order requiring obedience thereto. Thereupon the Court, with or without notice and hearing, as it in its discretion may decide, shall make such order as is proper and may punish as a contempt any failure to comply with such order in accordance with the provisions of § 11-944.
(b)(1) If a member is retired under § 5-709 or § 5-710 and is employed on or after the effective date of the District of Columbia Police and Firemen’s Salary Act Amendments of 1972, such member shall, in accordance with such regulations as the Mayor shall prescribe, notify the Mayor of the employment; and the Mayor shall, as soon as practicable after the receipt of such notice, require each such member to undergo a medical examination (satisfactory to the Mayor) of the disability upon which the member’s retirement under such section is based. The Mayor shall not require employment questionnaires under § 5-714(c)(5) or the medical examination of such member under paragraph (2) of this subsection after such member reaches the age of 50.
(2) The Mayor shall, by regulation, require any annuitant who was an officer or member of the Metropolitan Police force or the Fire Department of the District of Columbia and who retired before, on, or after November 17, 1979, under § 5-709 or § 5-710 to undergo, during each 12-month period following the effective date of this paragraph, at least 1 medical examination of the disability upon which the annuitant’s retirement under § 5-709 or § 5-710 is based. No such annuitant shall be required under such regulations to undergo a medical examination during any such 12-month period during which the annuitant was required to undergo a medical examination under this section in connection with such annuitant’s employment. Such annual examination shall be carried out by the Board of Police and Fire Surgeons or by a physician designated by the Board.
(3) Such regulations shall further provide for notification by the Board of Police and Fire Surgeons to each such annuitant as to the time and place for such examination and the consequences of failure to appear and submit to such examination.
(4) In any case in which the requirement to undergo a medical examination under this subchapter would impose on an annuitant an undue hardship because of the physical or mental condition of such annuitant, the Mayor, by regulation, shall provide other means sufficient to determine the continuance of the disability on which such annuitant’s retirement under § 5-709 or § 5-710 is based.
(5) Such regulations shall further provide that, in any case involving any such member so retired who refuses or otherwise fails to undergo any medical exam required by this subchapter, payment of the annuity to such member shall cease and such member shall not be eligible to receive such annuity or any part thereof for any period commencing on the day next following the day on which such member was required to undergo such examination, and ending on the date on which such member undergoes such examination. Nothing in this subsection shall be construed as affecting any rights to a survivor’s annuity under § 5-716 based upon the service of such member.
(c) Except in a case of fraud against the District of Columbia, the Mayor may waive collection of any amount less than $100 which was paid to an annuitant in excess of the amount to which such annuitant was entitled under this subchapter.
§ 5–722. Police and Firefighters Retirement and Relief Board.
(a)(1) In order to carry out his responsibilities under this subchapter with respect to retirement and disability determinations, and related functions, the Mayor of the District of Columbia shall establish a Police and Firefighters Retirement and Relief Board (hereinafter in this section referred to as the “Board”). The Board shall be composed of:
(A) Members and alternates appointed from among persons who are employees of the District of Columbia, one member and one or more alternates from each of the following:
(i) The District of Columbia Department of Human Resources;
(ii) The Office of the Attorney General;
(iii) The Department of Health;
(iv) The Metropolitan Police Department; and
(v) The Fire and Emergency Medical Services Department; and
(B)(i) One member, and one or more alternates, each of whom shall be a physician, and shall be appointed from among persons who are not officers or employees of the District of Columbia; and
(ii) One member, and one or more alternates, who shall be appointed from among persons who are not officers or employees of the District of Columbia.
(2) The member, and one or more alternates, appointed from among employees of the Department of Health shall be physicians.
(3) All appointments shall be made by the Mayor.
(b) The members appointed under subsection (a)(1)(B) of this section shall be appointed for 2 years, and shall be entitled to receive compensation for each day they are actually engaged in carrying out duties vested in the Board in the same manner as persons employed intermittently under § 3109 of Title 5 of the United States Code. Such members shall be appointed within 90 days after September 3, 1974.
(c) The Mayor shall establish rules for the Board to assure that the Board functions fairly and equitably. The Mayor shall provide the staff necessary for the Board.
(d) In addition to the members and alternates of the Board designated by subsection (a) of this section, in all cases of retirement, disability, or other relief involving a member of the United States Secret Service Uniformed Division or a member of the United States Secret Service Division, who is covered by this subchapter, a member and alternate of the United States Secret Service Uniformed Division or a member and alternate of the United States Secret Service Division, as designated by the Director, United States Secret Service Division, as appropriate shall sit as a member of the Police and Firemen’s Retirement and Relief Board.
§ 5–723. Accruement and payment of annuities; persons who may accept payment; waiver; reduction.
*NOTE: This section includes amendments by emergency legislation that will expire on December 25, 2024. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.*
(a) Each annuity is stated as an annual amount, one-twelfth of which, fixed at the nearest dollar, accrues monthly (except that an annuity accrues over any portion of a month after the commencing date of such annuity but before the 1st day of the next month and is payable for such month, to include the month of death of the annuitant, in an amount prorated in a manner to be determined by the District of Columbia Retirement Board) and is payable on the 1st business day of the month after it accrues.
(b) Payment due a minor, or an individual mentally incompetent or under other legal disability, may be made to the person who is constituted guardian or other fiduciary by the law of the state of residence of the claimant or is otherwise legally vested with the care of the claimant or his estate. If a guardian or other fiduciary of the individual under legal disability has not been appointed under the law of the state of residence of the claimant, payment may be made to any person who, in the judgment of the District of Columbia Retirement Board, is responsible for the care of the claimant, and the payment bars recovery by any other person.
(c) Any person entitled to an annuity under this subchapter may decline to accept all or any part of such annuity by a waiver signed and filed with the District of Columbia Retirement Board. Such waiver may be revoked in writing at any time, but no payment of the annuity waived shall be made covering the period during which such waiver was in effect.
(d) In order to facilitate the settlement of the accounts of each person who, at the time of his death, was receiving or was entitled to receive an annuity under this subchapter, the District of Columbia Retirement Board shall pay all unpaid annuity due such person at the time of death to the person or persons surviving at the date of death, in the following order of precedence, and such payment shall be a bar to recovery by any other person of amounts so paid:
(1) To the widow or widower of such person;
(2) If there be no surviving spouse or domestic partner, to the child or children of such person, and descendants of deceased children, by representation;
(3) If there be none of the above, to the parents of such person or the survivor of them; or
(4) If there be none of the above, to the duly appointed legal representative of the estate of the deceased person, or if there be none, to the person or persons determined to be entitled thereto under the laws of the domicile of the deceased person.
(e) Notwithstanding any other provision of law, the salary of any annuitant who first becomes entitled to an annuity under this subchapter, after November 17, 1979, and who is subsequently employed by the government of the District of Columbia shall be reduced by such amount as is necessary to provide that the sum of such annuitant’s annuity under this subchapter and compensation for such employment is equal to the salary otherwise payable for the position held by such annuitant. No salary subject to this reduction shall be reduced to less than any applicable minimum wage set forth in the Fair Labor Standards Act of 1938, approved June 25, 1938 (52 Stat. 1060; 29 U.S.C. § 201 et seq.), or any other applicable federal minimum wage statute or regulation. The provisions of this subsection shall not apply to an annuitant employed by the District of Columbia government under the Retired Police Officer Redeployment Amendment Act of 1992 or the Detective Adviser Act of 2004. The provisions of this subsection shall not apply to an annuitant employed by the D.C. Public Schools under the Retired Police Officer Public Schools Security Personnel Deployment Amendment Act of 1994. The provisions of this subsection shall not apply to an annuitant employed by the Office of Unified Communications under § 5-761.01.
§ 5–723.01. Maximum amount of benefits and contributions.
(a) Benefits and contributions under the provisions of this subchapter shall not be computed with reference to any compensation that exceeds that maximum dollar amount permitted by section 401(a)(17) of the Internal Revenue Code, as adjusted for increases in the cost of living. This provision shall apply only with respect to an individual who first receives benefits under [this subchapter]* on or after October 1, 2002.
(b) Notwithstanding foregoing provisions of this subchapter to the contrary, benefits under this subchapter are subject to the limitations imposed by section 415 of the Internal Revenue Code, as adjusted from time to time and, to that end, effective for limitation years beginning on or after January 1, 2008:
(1)(A) To the extent necessary to prevent disqualification under section 415 of the Internal Revenue Code, and subject to the remainder of this subsection, the maximum monthly benefit to which any member may be entitled in any limitation year with respect to his or her accrued retirement benefit, as adjusted from time to time pursuant to § 5-718 (the “maximum benefit”), shall not exceed the defined benefit dollar limit (adjusted as provided in this subsection). In addition to the foregoing, to the extent necessary to prevent disqualification under section 415 of the Internal Revenue Code, and subject to the remainder of this subsection, the maximum annual additions for any limitation year shall be equal to the lesser of:
(i) The dollar limit on annual additions; or
(ii) 100% of the member’s remuneration.
(B) The defined benefit dollar limit and the dollar limit on annual additions shall be adjusted, effective January 1 of each year, under section 415(d) of the Internal Revenue Code in a manner prescribed by the Secretary of the Treasury. The dollar limit as adjusted under section 415(d) of the Internal Revenue Code shall apply to limitation years ending with or within the calendar year for which the adjustment applies, but a member’s benefits shall not reflect the adjusted limit before January 1 of that calendar year. To the extent that the monthly benefit payable to a member who has reached the member’s termination date is limited by the application of this subsection, the limit shall be adjusted to reflect subsequent adjustments made in accordance with section 415(d) of the Internal Revenue Code of 1986, but the adjusted limit shall apply only to benefits payable on or after January 1 of the calendar year for which the adjustment applies.
(2) Benefits shall be actuarially adjusted based upon the defined benefit dollar limit, as follows:
(A) There shall be an adjustment for benefits payable in a form other than a straight life annuity as follows:
(i) If a monthly benefit is payable in a form other than a straight life annuity, before applying the defined benefit dollar limit, the benefit shall be adjusted in the manner described in sub-subparagraphs (ii) or (iii) of this subparagraph, to the actuarially equivalent straight life annuity that begins at the same time. No actuarial adjustment to the benefit shall be made for:
(I) Benefits that are not directly related to retirement benefits, such as a qualified disability benefit, preretirement incidental death benefits, and postretirement medical benefits; or
(II) In the case of a form of benefit not subject to section 417(e)(3) of the Internal Revenue Code of 1986, the inclusion of a feature under which a benefit increases automatically to the extent permitted to reflect cost-of-living adjustments and the increase, if any, in the defined benefit dollar limit under section 415(d) of the Internal Revenue Code of 1986.
(ii) If the benefit of a member is paid in a form not subject to section 417(e) of the Internal Revenue Code, the actuarially equivalent straight life annuity, without regard to cost-of-living adjustments described in this subsection, is equal to the greater of:
(I) The annual amount of the straight life annuity, if any, payable to the member commencing at the same time; or
(II) The annual amount of the straight life annuity commencing at the same time that has the same actuarial present value as the member’s form of benefit, computed using a 5% interest rate and the applicable mortality designated by the Secretary of the Treasury from time to time pursuant to section 417(e)(3) of the Internal Revenue Code of 1986.
(iii) If the benefit of a member is paid in a form subject to section 417(e) of the Internal Revenue Code of 1986, the actuarially equivalent straight life annuity is equal to the greatest of:
(I) The annual amount of the straight life annuity having a commencement date that has the same actuarial present value as the member’s form of benefit, computed using the interest rate and mortality table or other tabular factor specified in the definition of actuarial equivalent for adjusting benefits in the same form;
(II) The annual amount of the straight life annuity commencing at the time that has the same actuarial present value as the member’s form of benefit, computed using a 5.5% interest rate assumption and the applicable mortality table designated by the Secretary of the Treasury from time to time pursuant to section 417(e)(3) of the Internal Revenue Code of 1986; or
(III) The annual amount of the straight life annuity commencing at the same time that has the same actuarial present value as the member’s form of benefit, computed using the applicable interest rate and the applicable mortality table designated by the Secretary of the Treasury from time to time pursuant to section 417(e)(3) of the Internal Revenue Code of 1986, divided by 1.05.
(iv) For the purposes of this subparagraph, whether a form of benefit is subject to section 417(e) of the Internal Revenue Code is determined without regard to the status of this subchapter as a governmental plan as described in section 414(d) of the Internal Revenue Code of 1986.
(B) There shall be an adjustment to benefits that commence before age 62 or after age 65 as follows:
(i) If the benefit of a member begins before age 62, the defined benefit dollar limit applicable to the member at the earlier age shall be an annual benefit payable in the form a straight life annuity beginning at the earlier age that is the actuarial equivalent of the defined benefit dollar limit applicable to the member at age 62 (adjusted for participation of fewer than 10 years, if applicable) computed using a 5% interest rate and the applicable mortality table designated by the Secretary of the Treasury from time to time pursuant to section 417(e)(3) of the Internal Revenue Code of 1986. However, if the benefit provided under this subchapter provides an immediately commencing straight life annuity payable at both age 62 and the age of benefit commencement, the defined benefit dollar limit is the lesser of:
(I) The limitation determined under the immediately preceding sentence; or
(II) The defined benefit dollar limit (adjusted for participation of fewer than 10 years, if applicable) multiplied by the ratio of the annual amount of the immediately commencing straight life annuity under this subchapter at the age of benefit commencement to the annual amount of the immediately commencing straight life annuity under this subchapter at age 62, both determined without applying the limitations of this section. The adjustment in this sub-subparagraph shall not apply as a result of benefits paid on account of disability under § 5-709 or § 5-710 or as a result of the death of a member under § 5-716. Notwithstanding the provisions above, a member that qualifies under section 415(b)(2(G) of the Internal Revenue Code of 1986 is not subject to the adjustment to benefits that commence before age 62.
(ii) If the benefit of a member begins after age 65, the defined benefit dollar limit applicable to the member at the later age is the annual benefit payable in the form of a straight life annuity beginning at the later age that is actuarially equivalent to the defined benefit dollar limit applicable at age 65 (adjusted for participation of fewer than 10 years, if applicable) computed using a 5% interest rate assumption and the applicable mortality table designated by the Secretary of the Treasury from time to time pursuant to section 417(e)(3) of the Internal Revenue Code. However, if the benefit provided under this subchapter provides an immediately commencing straight life annuity payable at both age 65 and the age of benefit commencement, the defined benefit dollar limit is the lesser of:
(I) The limitation determined under the immediately preceding sentence; or
(II) The defined benefit dollar limit (adjusted for participation of less than 10 years, if applicable) multiplied by the ratio of the annual amount of the adjusted immediately commencing straight life annuity under this subchapter at the age of benefit commencement to the annual amount of the adjusted immediately commencing straight life annuity under this subchapter at age 65, both determined without applying the limitations of this section. For this purpose, the adjusted immediately commencing straight life annuity under this subchapter at the age the benefit commences is the annual amount of the annuity payable to the member, computed disregarding the member’s accruals after age 65 but including any actuarial adjustments, even if those actuarial adjustments are used to offset accruals; and the adjusted immediately commencing straight life annuity under this subchapter at age 65 is the annual amount of such annuity that would be payable under this subchapter to a hypothetical member who is age 65 and has the same annuity as the member.
(iii) For the purposes of this subparagraph, no adjustment shall be made to the defined benefit dollar limit to reflect the probability of a member’s death between the commencing date and age 62, or between age 65 and the commencing date, as applicable, if benefits are not forfeited upon the death of the member before the annuity having a commencing date. To the extent that benefits are forfeited upon death before the date the benefits first commence, an adjustment shall be made. For this purpose, no forfeiture shall be treated as occurring upon the member’s death if the benefit provided under this subchapter does not charge the member for providing a qualified preretirement survivor annuity, as defined for purposes of section 415 of the Internal Revenue Code of 1986, upon the member’s death.
(3) If the member has fewer than 10 years of participation in the defined benefit portion of this subchapter, as determined under section 415 of the Internal Revenue Code of 1986 and the regulations thereunder, the defined benefit dollar limit shall be multiplied by a fraction, the numerator of which is the number of years (or part thereof) of participation under this subchapter and the denominator of which is 10. The adjustment in this paragraph shall not apply to benefits paid on account of disability under § 5-709 or § 5-710 or as a result of the death of a member under § 5-716. In the case of years of credited service credited to a member pursuant to § 5-704:
(A) The limitations contained in paragraph (1)(A)(i) of this subsection and this paragraph shall not apply to the portion of the member’s accrued retirement benefit (determined as of the annuity commencement date) that is attributable to any additional years of credited service under § 5-704 that are actuarially funded by:
(i) A transfer or rollover from the member’s account under a retirement plan qualified under section 401(a) of the Internal Revenue Code of 1986 or an eligible deferred compensation plan within the meaning of section 457(b) of the Internal Revenue Code of 1986 or from an individual retirement account; or
(ii) A direct payment.
(B) The limitations contained in paragraph (1)(A)(i) of this subsection and this paragraph shall apply to the portion of the member’s accrued retirement benefit (determined as of the annuity commencement date) that is attributable to any additional years of credited service under § 5-704 that are not actuarially funded by:
(i) A transfer or rollover from the member’s account under a retirement plan qualified under section 401(a) of the Internal Revenue Code of 1986 or an eligible deferred compensation plan within the meaning of section 457(b) of the Internal Revenue Code of 1986 or from an individual retirement account; or
(ii) A direct payment.
(C) The determination of the extent to which additional years of credited service under § 5-704 have been actuarially funded as of the annuity commencement date shall be determined in accordance with section 411(c) of the Internal Revenue Code of 1986 (using the actuarial assumptions thereunder), applied as if section 411(c) of the Internal Revenue Code of 1986 applied and treating the amount transferred from a plan qualified under section 401(a) of the Internal Revenue Code of 1986, the member’s account under an eligible deferred compensation plan within the meaning of section 457(b) of the Internal Revenue Code of 1986, or an individual retirement account, or the amount of the direct lump-sum payment to the Custodian of Retirement Funds, as if it were a mandatory employee contribution.
(4) In addition to the foregoing, the maximum benefit and contributions shall be reduced, and the rate of benefit accrual shall be frozen or reduced accordingly, to the extent necessary to prevent disqualification under section 415 of the Internal Revenue Code of 1986, with respect to a member who is also a participant in:
(A) Another tax-qualified retirement plan maintained by the District, including a defined benefit plan in which an individual medical benefit account as described in section 415(l) of the Internal Revenue Code of 1986 has been established for the member;
(B) A welfare plan maintained by the District in which a separate account, as described in section 419A(d) of the Internal Revenue Code of 1986, has been established to provide post-retirement medical benefits for the member; or
(C) A retirement or welfare plan, as previously mentioned, maintained by an affiliated or predecessor employer, as described in regulations under section 415 of the Internal Revenue Code of 1986, or otherwise required to be taken into account under these regulations.
(5) If a member has distributions commencing at more than one date, determined in accordance with section 415 of the Internal Revenue Code of 1986 and associated regulations, the annuity payable having this commencement date shall satisfy the limitations of this subsection as of each date, actuarially adjusting for past and future distributions of benefits commencing at the other dates that benefits commence.
(6) The application of the provisions of this subsection shall not cause the maximum permissible benefit for a member to be less than the member’s annuity under this subchapter as of the end of the last limitation year beginning before July 1, 2007 under provisions of this subchapter that were both adopted and in effect before April 5, 2007 and that satisfied the limitations under section 415 of the Internal Revenue Code of 1986 as in effect as of the end of the last limitation year beginning before July 1, 2007.
(7) To the extent that a member’s benefit is subject to provisions of section 415 of the Internal Revenue Code that have not been set forth in this subchapter, the provisions are hereby incorporated by reference and for all purposes shall be deemed a part of this subchapter.
(c) Notwithstanding any other provision to the contrary, all death benefit payments referred to in this section shall be distributed only in accordance with section 401(a)(9) of the Internal Revenue Code of 1986 and accompanying Treasury regulations, as more fully set forth in § 5-723.03.
(d) For the purposes of this section, the term:
(1) “Annual additions” means the sum of the following items credited to the member under this subchapter and any other tax-qualified retirement plan sponsored by the District for a limitation year and treated as a defined contribution plan for purposes of section 415 of the Internal Revenue Code of 1986: District contributions that are separately allocated to the member’s credit in an defined contribution plan; forfeitures; member contributions; and amounts credited after March 31, 1984 to a member’s individual medical account within the meaning of section 415(l) of the Internal Revenue Code of 1986.
(2) “Defined benefit dollar limit” means the dollar limit imposed by section 415(b)(1)(A) of the Internal Revenue Code of 1986, as adjusted pursuant to section 415(d) of the Internal Revenue Code of 1986. The defined benefit dollar limit as set forth above is the monthly amount payable in the form of a straight life annuity, beginning no earlier than age 62, except as provided in subsection (b)(2)(B)(i) of this section, and no later than age 65. In the case of a monthly amount payable in a form other than a straight life annuity, or beginning before age 62 or after age 65, the adjustments in subsection (b)(2) of this section shall apply.
(3) “Dollar limit” means the dollar limit on annual additions imposed by section 415(c)(1)(A) of the Internal Revenue Code of 1986, as adjusted pursuant to section 415(d) of the Internal Revenue Code of 1986.
(D) “Remuneration” means a member’s wages as defined in section 3401(a) of the Internal Revenue Code of 1986 and other payments of salary to the member from the District, for which the District is required to furnish the member a written statement under sections 6041(d) and 6051(a)(3) of the Internal Revenue Code of 1986. For this purpose:
(A) Remuneration shall be determined without regard to rules that limit the remuneration included in wages based on the nature or location of the employment or the services performed.
(B) Remuneration shall include an amount that would otherwise be deemed remuneration under this definition but for the fact that it is subject to a salary reduction agreement under a plan described in sections 457(b), 132(f) or 125 of the Internal Revenue Code of 1986.
(C) Remuneration with respect to any limitation year shall in no event exceed the dollar limit specified in section 401(a)(17) of the Internal Revenue Code of 1986, as adjusted from time to time by the Secretary of the Treasury. The cost-of-living adjustment in effect for a calendar year applies to remuneration for the limitation year that begins with or within such calendar year.
§ 5–723.02. Longevity compensation.
The additional compensation provided for in § 5-544.01, shall be included for purposes of retirement annuity calculations pursuant to this subchapter for those officers and members who complete 25 years of active service prior to retirement.
§ 5–723.03. Required minimum distributions.
(a) Distributions shall begin no later than the member’s required beginning date, as defined in section 401(a)(9) of the Internal Revenue Code of 1986, and shall be made in accordance with all other requirements of section 401(a)(9) of the Internal Revenue Code of 1986. The provisions of this section shall apply for the purposes of determining minimum required distributions under section 401(a)(9) of the Internal Revenue Code of 1986 and take precedence over any inconsistent provisions of this subchapter; provided, that these provisions are intended solely to reflect the requirements of section 401(a)(9) of the Internal Revenue Code of 1986 and accompanying Treasury regulations and are not intended to provide or expand, and shall not be construed as providing or expanding, a benefit or distribution option not otherwise expressly provided for under the terms of this subchapter. The provisions of this section shall apply only to the extent required under section 401(a)(9) of the Internal Revenue Code of 1986 as applied to a governmental plan, and if special rules for governmental plans are not set forth herein, the special rules are incorporated by reference and shall for all purposes be deemed a part of this subchapter.
(b)(1) The member’s entire interest shall be distributed or begin being distributed to the member no later than April 1 following the later of:
(A) The calendar year in which the member attains age 70 1/2; or
(B) The calendar year in which the member retires or terminates employment (the “required beginning date”).
(2) If the member dies before distributions begin, the member’s entire interest shall be distributed, or will begin to be distributed, no later than as follows:
(A) If the member’s surviving spouse is the sole designated beneficiary, distributions to the surviving spouse shall begin by December 31 of the calendar year immediately following the calendar year in which the member died, or by December 31 of the calendar year in which the member would have attained age 70 1/2, if later;
(B) If the member’s surviving spouse is not the sole designated beneficiary, distributions to the designated beneficiary shall begin by December 31 of the calendar year immediately following the calendar year in which the member died;
(C) If there is no designated beneficiary as of September 30 of the year following the year of the member’s death, the member’s entire interest shall be distributed by December 31 of the calendar year of the 5th anniversary of the member’s death;
(D) If the member’s surviving spouse is the sole designated beneficiary and the surviving spouse dies after the member but before distributions to the surviving spouse begin, subparagraph (A) of this paragraph shall not apply, and subparagraphs (B) and (C) of this paragraph shall apply as if the surviving spouse were the member. For the purposes of this paragraph and subsection (d) of this section, distributions are considered to begin on the member’s required beginning date or, if this subparagraph applies, the date distributions to the surviving spouse are required to begin under subparagraph (A) of this paragraph. If annuity payments to the member irrevocably commence before the member’s required beginning date or to the member’s surviving spouse before the date distributions to the surviving spouse are required to begin under subparagraph (A) of this paragraph, the date distributions are considered to begin is the date distributions actually commence.
(3) Unless the member’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution, calendar year distributions will be made in accordance with subsections (c) and (d) of this section. If the member’s interest is distributed in the form of an annuity purchased from an insurance company, distributions of the annuity will be made in accordance with the requirements of section 401(a)(9) of the Internal Revenue Code of 1986 and applicable Treasury regulations. Any part of the member’s interest that is in the form of an individual account described in section 414(k) of the Internal Revenue Code of 1986 shall be distributed in a manner satisfying the requirements of section 401(a)(9) of the Internal Revenue Code of 1986 and the Treasury regulations that apply to individual accounts.
(c)(1) The amount of the annuity is to be determined each year.
(2) If the member’s interest is paid in the form of annuity distributions, payments under the annuity shall satisfy the following requirements:
(A) The annuity distributions shall be paid in periodic payments made at intervals not longer than one year;
(B) Payments will either be non-increasing or increase only as follows:
(i) By an annual percentage increase that does not exceed the annual percentage increase in a cost-of-living index based on prices of all items (the CPI-W) and issued by the Bureau of Labor Statistics;
(ii) To provide cash refunds of employee contributions upon the teacher’s death;
(iii) To pay increased benefits that result from an amendment to this subchapter.
(3) The amount that must be distributed on or before the member’s required beginning date or, if the member dies before distributions begin, the date distributions are required to begin under subsection (b)(2)(A) or (B) of this section, is the payment that is required for one payment interval. The second payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Payment intervals are the periods for which payments are received (for example, bi-monthly, monthly, semi-annually, or annually). All of the member’s benefit accruals as of the last day of the first distribution calendar year shall be included in the calculation of the amount of the annuity payments for payment intervals ending on or after the member’s required beginning date.
(4) Additional benefits accruing to the member in a calendar year after the first distribution calendar year shall be distributed beginning with the first payment interval ending in the calendar year immediately following the calendar year in which such amount accrues.
(d) Amounts payable if a member dies before distribution begins are subject to the following requirements:
(1) If the member dies before the date of distribution of his or her interest begins and there is a designated beneficiary, the member’s entire interest shall be distributed, beginning no later than the time described in subsection (b)(2)(A) or (B) of this section, over the life of the designated beneficiary not exceeding either of the following:
(A) Unless the benefit commenced is before the first distribution calendar year, the life expectancy of the designated beneficiary, determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year immediately following the calendar year of the teacher’s death; or
(B) If the benefit commenced before the first distribution calendar year, the life expectancy of the designated beneficiary, determined using the beneficiary’s age as of his or her birthday in the calendar year that begins before benefits commence; or
(2) If the member dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the member’s death, distribution of the member’s entire interest shall be completed by December 31 of the calendar year of the fifth anniversary of the member’s death; or
(3) If the member dies before the date distribution of his or her interest begins, the member’s surviving spouse is the member’s sole designated beneficiary, and the surviving spouse dies before distributions to the surviving spouse begin, this subsection shall apply as if the surviving spouse were the member, except that the time by which distributions must begin shall be determined without regard to subsection (b)(2)(A) of this section.
§ 5–723.04. Disposition of forfeitures.
Forfeitures in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712 shall not be applied to increase the annuity of a person, but rather, shall be applied to pay administrative expenses, if and as directed by the District of Columbia Retirement Board, or used to reduce the District’s contributions.
§ 5–723.05. Funds not assignable or subject to execution.
Except as provided in § 1-529.01, none of the money mentioned in this subchapter, including any assets of the District of Columbia Police Officers and Fire Fighters’ Retirement Fund, shall be assignable, either in law or equity, or be subject to execution of levy by attachment, garnishment, or other legal process except with respect to a domestic relations order that substantially meets all of the requirements of section 414(p) of the Internal Revenue Code of 1986 , as determined solely by the District of Columbia Retirement Board.
§ 5–724. Delegation of functions by Mayor; promulgation of rules and regulations by Mayor.
(a) The Mayor is hereby vested with full power and authority to delegate from time to time to his designated agent or agents any of the functions vested in him by this subchapter.
(b) The Mayor is authorized to promulgate such rules and regulations as the Mayor may deem necessary to carry out the Mayor’s responsibilities under this subchapter.
Subchapter II. Application of 1916 Provisions.
§ 5–731. Existing relief and rights preserved.
Nothing in subchapter I of this chapter shall be deemed to reduce the relief or retirement compensation to which any person is entitled on the effective date of such sections and the rights of such persons and their survivors shall continue in the same manner and to the same extent as if such sections had not been enacted.
§ 5–732. Appropriations authorized.
There are hereby authorized to be appropriated from revenues of the United States such sums as are necessary to reimburse the District of Columbia, on a monthly basis, for benefit payments made from revenues of the District of Columbia to or for federal employees and to or for the surviving children and spouse of such federal employees under the provisions of subchapter I of this chapter, to the extent that such benefit payments exceed the deductions from the salaries of federal employees for credit to the revenues of the District of Columbia, and for the administrative costs associated with making such benefit payments. For the purpose of this section:
(1) The term “benefit payments” includes relief, retirement compensation, pensions, and annuities and medical, surgical, hospital, and funeral expenses.
(2) The term “federal employees” means and includes such members of the United States Park Police force as are paid from funds of the United States, members of the United States Secret Service Uniformed Division and such members of the United States Secret Service Division as have or may hereafter become entitled to benefits under subchapter I of this chapter.
§ 5–733. Eligibility for benefits under federal law.
Notwithstanding any other provision of law, no person entitled to receive any benefit under subchapter I of this chapter on account of death incurred, an injury received, or disease contracted, or an injury or disease aggravated, in the performance of duty shall be entitled, because of the same death, injury, disease, or aggravation, to benefits under subchapter I of Chapter 81 of Title 5, United States Code.
Subchapter III. Miscellaneous Provisions.
§ 5–741. Payment and deposit of moneys.
Commencing with July 1, 1935, and thereafter, all moneys on June 14, 1935, required to be deposited to the credit of the Policemen and Firemen’s Relief Fund, District of Columbia, under § 5-706(a), shall be paid to the Collector of Taxes of the District of Columbia and deposited in the Treasury to the credit of the revenues of said District, except that all moneys required to be deposited with respect to officers and members of the Metropolitan Police force or the Fire Department of the District of Columbia shall be paid to the Custodian of Retirement Funds (as defined in § 1-702(6)) for deposit in the District of Columbia Police Officers and Fire Fighters’ Retirement Fund established by § 1-712.
§ 5–742. Credit for active service in military or naval forces.
In determining eligibility for the amount of benefits from the Policemen and Firemen’s Relief Fund, District of Columbia, or the District of Columbia Police Officers and Fire Fighters’ Retirement Fund (established by § 1-712), each member of the Metropolitan Police Department of the District of Columbia, the United States Park Police force, the United States Secret Service Uniformed Division, the Fire Department of the District of Columbia, and each member of the United States Secret Service who has actively performed duties other than clerical for 10 years or more directly related to the protection of the President, who shall have left active employment in any such Department, force, or Service to perform active service in the military or naval forces of the United States, shall be credited with all periods of honorable active military or naval service performed on or after September 16, 1940, and prior to the termination of the war as declared by Presidential proclamation or concurrent resolution of the Congress.
§ 5–743. Board to determine amount of pension relief.
The District of Columbia Retirement Board is hereby empowered to determine and fix the amount of the pension relief allowance heretofore and hereafter granted to any person under and in accordance with the provisions of subchapter I of this chapter.
§ 5–744. Equalization of pensions of widows and orphans granted prior to October 1, 1949.
All widows and children of deceased members of the Police Department or of the Fire Department of the District of Columbia receiving relief under the provisions of subchapter I of this chapter shall be entitled to receive relief to the same extent and in the same manner as is provided by § 5-716; provided, that no relief shall be increased or allowed under the authority of this section for any period prior to October 1, 1949; provided further, that any child or children who had attained the age of 16 years and whose benefits were terminated shall be entitled to receive relief as provided by § 5-716 until the attainment of 18 years of age.
§ 5–745. Pension relief allowance or retirement compensation increase.
(a) Notwithstanding § 5-743, each individual heretofore or hereafter retired from active service and entitled to receive a pension relief allowance or retirement compensation under the provisions of subchapter I of this chapter shall be entitled to receive, without making application therefor, with respect to each increase in salary granted by this act, or hereafter granted by law to which such individual would be entitled if he were in active service, an increase in his pension relief allowance or retirement compensation. Except as otherwise provided in this section, such increase shall be in an amount which bears the same ratio to such increase in salary as the amount of each such individual’s pension relief allowance or retirement compensation in effect on the day next preceding such salary increase bore to the salary to which he would have been entitled had he been in active service on the day next preceding such salary increase.
(b) The increase prescribed by subsection (a) of this section in the pension relief allowance or retirement compensation received by an individual retired from active service before the effective date of the District of Columbia Police and Firemen’s Salary Act Amendments of 1972 under subchapter I of this chapter as a result of the increase in salary provided by the District of Columbia Police and Firemen’s Salary Act Amendments of 1972 shall not be less than 17% of such allowance or compensation.
(c) Each individual retired from active service and entitled to receive a pension relief allowance or retirement compensation under subchapter I of this chapter shall be entitled to receive, without making application therefor, with respect to each increase in salary, granted by any law which takes effect after the effective date of the District of Columbia Police and Firemen’s Salary Act Amendments of 1972, to which he would be entitled if he were in active service, an increase in his pension relief allowance or retirement compensation computed as follows: His pension relief allowance or retirement compensation shall be increased by an amount equal to the product of such allowance or compensation and the per centum increase made by such law in the scheduled rate of compensation to which he would be entitled if he were in active service on the effective date of such increase in salary.
(d) Each increase in pension relief allowance or retirement compensation made under this section because of an increase in salary shall take effect as of the 1st day of the 1st month following the effective date of such increase in salary.
(e) This section shall not apply with respect to officers and members of the Metropolitan Police force or the Fire Department of the District of Columbia who retire after the effective date of this subsection.
§ 5–746. Computation of pension of certain retired officers.
In computing the pension relief allowance or retirement compensation of any such individual retired before July 1, 1953, as Major and Superintendent of Police, Assistant Superintendent of Police, Chief Engineer of the Fire Department, Deputy Chief Engineer of the Fire Department, or Battalion Chief Engineer of the Fire Department of the District of Columbia, such person shall, for the purposes of this act, be deemed to have retired as Chief of Police, Deputy Chief of Police, Fire Chief, Deputy Fire Chief, or Battalion Fire Chief, respectively.
§ 5–747. Rights and relief of widows and children of deceased former members.
(a) Each widow or child who, on or after September 1, 1962, was receiving or is now receiving or shall hereafter be entitled to receive relief or annuity by reason of service in the Metropolitan Police force, the Fire Department of the District of Columbia, the United States Park Police force, the United States Secret Service Uniformed Division, or the United States Secret Service Division, of a deceased former officer or member who died in the service of any such organization prior to October 1, 1956, or who retired prior to such effective date, shall be entitled to benefits computed in accordance with the provisions of § 5-716.
(b) Nothing in this section shall be deemed to reduce the relief or retirement compensation any person receives, or is entitled to receive, on August 24, 1962.
Subchapter IV. Officer Redeployment.
§ 5–761. Retired police officer redeployment.
(a) Except for a disability annuitant, a police officer retired from the Metropolitan Police Department shall be eligible for rehire at the discretion of the Chief of the Metropolitan Police Department as a fully sworn temporary full-time or temporary part-time police officer without jeopardy to the retirement benefits of the police officer.
(a-1) Except for a disability annuitant, a police officer retired from the Metropolitan Police Department shall be eligible for rehire at the discretion of the Director of the Department of Forensic Sciences as a temporary full-time or temporary part-time employee without jeopardy to the retirement benefits of the employee.
(b) A retired police officer who is rehired under subsection (a) of this section shall be vested with full police powers, including, but not limited to, the authority to carry a firearm.
(c) Service under this section shall not count as creditable service for the purposes of § 5-704.
(d) A retired police officer who is rehired under subsection (a) of this section shall be paid a salary of no more than that equal to the salary paid a Class 1, Step 5 Officer and shall not be eligible for longevity pay.
(d-1) A retired police officer who is rehired under subsection (a-1) of this section may be rehired in a supervisory or non-supervisory position and shall be paid a salary of no more than the highest grade available for the position assigned.
(e) Notwithstanding subsections (d) and (d-1) of this section, a rehired annuitant shall not be required to refund any salary paid prior to January 5, 1993.
(f) No retired police officer who is rehired under this section shall be detailed to any agency of the District of Columbia government other than the Metropolitan Police Department and the Department of Forensic Sciences.
(g) The provisions of this section shall apply to any police officer hired after September 29, 1992.
(h)(1) Notwithstanding subsection (d) of this section, a police officer who retired at a rank other than Officer who is rehired under subsection (a) of this section before October 1, 2023, shall be eligible to be paid for the duration of rehire a salary of no more than the salary paid at the following service steps:
(A) Class 3 (Detective Grade 1) – Step 4; or
(B) Class 4 (Sergeant) – Step 3.
(2) Repealed.
(3) A retired police officer rehired under subsection (a) of this section and paid under paragraph (1) of this subsection shall not be paid for more than 5 years from the date on which the officer was rehired.
§ 5–761.01. Redeployment as Office of Unified Communications 911 call taker and dispatcher.
*NOTE: This section was created by emergency legislation that will expire on December 25, 2024.*
(a) Police officers retired from the Metropolitan Police Department and firefighters retired from the Fire and Emergency Medical Services Department shall be eligible for rehire at the discretion of the Director of the Office of Unified Communications ("OUC") as temporary full-time or temporary part-time 911 call takers or dispatchers without jeopardy to the retirement benefits of the retired police officers or firefighters.
(b) Service pursuant to this section shall not count as creditable service for the purpose of § 5-704.
§ 5–762. Retired police officer deployment as public school security personnel.
(a)(1) Except for disability annuitants, police officers retired from the Metropolitan Police force shall be eligible for rehire at the discretion of the Superintendent of the D.C. Public Schools as security personnel of the D.C. Public Schools without jeopardy to the retirement benefits of the police officers.
(2) Service pursuant to this section shall not count as creditable service for the purpose of § 5-704.
(3) A retired police officer who is rehired under this section shall be paid a salary of no more than that equal to the salary paid a Class 1, Step 1 Officer within the Metropolitan Police Department and shall not be eligible for longevity pay.
(4) A retired police officer who is rehired pursuant to this section shall be vested with the powers of a Special Police Officer with the Uniform Waivers pursuant to § 5-129.02, not including the authority to carry a firearm.
(b) All costs associated with the hiring of retired police officers as school security guards shall be absorbed within the D.C. Public Schools budget.
(c) A retired police officer who is rehired pursuant to this section and is vested with the powers of a Special Police Officer would be subject to the requirements of 6A DCMR, Chapter 11, which governs Special Police.
