Code of the District of Columbia

Subpart II. General.


§ 38–2023.11. Recomputation of benefits.

The annuities of all teachers retired prior to the effective date of this act shall be recomputed in accordance with the provisions of § 38-2021.04 within 90 days after March 6, 1952, retroactive to the effective date of this act, and no recomputation shall be made which will reduce the annuity received by any retired teacher; provided, that the average annual salary during any 5 consecutive years, specified in § 38-2021.04, upon which the annuity is based shall be within the last 10 years of allowable service in the public schools of the District of Columbia; provided further, that the increased amount of the annuity resulting therefrom shall be a straight life annuity without any insurance or death benefits of any kind.


(Mar. 6, 1952, 66 Stat. 22, ch. 95, § 10.)

Prior Codifications

1981 Ed., § 31-1227.

1973 Ed., § 31-725a.

References in Text

“The effective date of this act,” referred to twice in this section, is prescribed by § 11 of the Act of March 6, 1952, 66 Stat. 22, ch. 95.


§ 38–2023.12. Annuity increase.

(a) The annuity of each person who, January 1, 1963, is receiving or entitled to receive an annuity from the District of Columbia Teachers’ Retirement and Annuity Fund shall be increased by 5% of the amount of such annuity.

The annuity of each person who receives or is entitled to receive an annuity from the District of Columbia Teachers’ Retirement and Annuity Fund commencing during the period which begins on the day following January 1, 1963 and ends 5 years after such date, shall be increased in accordance with the following table:

The annuity shall

If the annuity commences between be increased by

January 2, 1963, and December 31, 1963 4 per centum.

January 1, 1964, and December 31, 1964 3 per centum.

January 1, 1965, and December 31, 1965 2 per centum.

January 1, 1966, and December 31, 1966 1 per centum.

(c) In lieu of any other increase provided by this section, the annuity of a survivor of a retired employee who received an increase under this section shall be increased by a percentage equal to the percentage by which the annuity of such employee was so increased.

(d) No increase provided by this section shall be computed on any additional annuity purchased at retirement by voluntary contributions.

(e) The limitation contained in the next to the last sentence of § 38-2021.05(c) (1) shall not be effective on and after January 1, 1963.

(f) The increases provided by this section shall take effect on January 1, 1963, except that any increase under subsection (b) or (c) of this section shall take effect on the beginning date of the annuity.

(g) The monthly installment of annuity after adjustment under this section shall be fixed at the nearest dollar.


(Oct. 24, 1962, 76 Stat. 1235, Pub. L. 87-881, title II, § 201.)

Prior Codifications

1981 Ed., § 31-1228.

1973 Ed., § 31-725b.


§ 38–2023.13. Application of amendment to § 38-2021.21.

The amendment made by Pub. L. 96-122, § 251(a)(1), to § 38-2021.21(b) shall apply to any increase after the effective date of such amendment in annuities payable from the District of Columbia Teachers’ Retirement and Annuity Fund established by § 38-2021.02 or from the District of Columbia Teachers’ Retirement Fund established by § 1-713(a), except that with respect to the first date after the effective date of such amendment on which the Mayor is to determine a per centum change, 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 before such effective date for which the price index showed a per centum rise forming the basis for a cost-of-living annuity increase under § 38-2021.21(b), as in effect immediately before the amendment of such section by Pub. L. 96-122, § 251(a)(1).


(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 251(a)(2).)

Prior Codifications

1981 Ed., § 31-1243.

1973 Ed., § 31-739.1.


§ 38–2023.14. Computation of interest.

(a) For purposes of determining the amount available to purchase an annuity under subsection (b) of § 38-2021.01, interest shall be deemed to accrue on deposits at the following rates for the following periods:

(1) Prior to the end of the 90-day period beginning on November 17, 1979, interest shall accrue at the rate of 3% per annum compounded as of December 31st of each year;

(2) For the period beginning at the end of the 90-day period beginning on November 17, 1979, and ending on September 30, 1981, interest shall accrue at a rate which (as determined by the District of Columbia Retirement Board) is equal to the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest 1/8 of 1%);

(3) After October 1, 1981, interest shall accrue at an annual rate which (as determined by the District of Columbia Retirement Board) is equal to the average annual rate of return on investment (adjusted to the nearest 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund established by § 1-713.

(b) Interest required on deposits under § 38-2021.01a(b) or § 38-2021.08, or under § 38-2061.02, 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 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund (established by § 1-713) for the period beginning on the 1st day of the 1st month which begins after the midpoint of the period 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 payment if he makes installment deposits, except that:

(A) For so much of any such period which occurs between the end of the 90-day period beginning on November 17, 1979, and October 1, 1980, the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest 1/8 of 1%) shall be used in determining the interest rate to be paid on deposits; and

(B) For so much of any such period which occurs prior to the end of the 90-day period beginning on November 17, 1979, the rate of 3% a year, compounded annually, shall be used in determining the interest rate to be paid on deposits;

(2) Interest shall be payable for the period beginning on the first day of the first month which begins after the midpoint of the period 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;

(3) If a teacher elects to make his deposit in installments, each payment shall include interest on that portion of the refund which is then being redeposited.

(c) Interest required on deposits under § 38-2021.09(a) 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 1/8 of 1%) for the District of Columbia Teachers’ Retirement Fund (established by § 1-713) for the period beginning on the first day of the first month which begins after the end of the service period 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 payment if he makes installment deposits, except that:

(A) For so much of any such period which occurs between the end of the 90-day period beginning on November 17, 1979, and October 1, 1980, the average rate of interest on interest-bearing obligations of the United States forming a part of the public debt (adjusted to the nearest 1/8 of 1%) shall be used in determining the interest rate to be paid on deposits; and

(B) For so much of any such period which occurs prior to the end of the 90-day period beginning on November 17, 1979, the rate of 3% a year, compounded annually, shall be used in determining the interest rate to be paid on deposits;

(2) Interest shall be payable for the period beginning on the first day of the first month which begins after the end of the service period 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

(3) If a teacher elects to make his deposit in installments, each payment shall include interest on that portion of the refund which is then being redeposited.


(Nov. 17, 1979, 93 Stat. 866, Pub. L. 96-122, § 253(a)(6); Apr. 13, 2005, D.C. Law 15-354, § 3(f), 52 DCR 2638.)

Prior Codifications

1981 Ed., § 31-1244.

1973 Ed., § 31-739e.

Section References

This section is referenced in § 38-2021.01a, § 38-2021.02, and § 38-2061.02.

Effect of Amendments

D.C. Law 15-354 substituted “District of Columbia Retirement Board” for “Mayor of the District of Columbia”.


§ 38–2023.15. Waiver of annuity; revocation.

Any person entitled to annuity pursuant to the provisions of subchapter I of this chapter or part A of 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.


(July 2, 1956, 70 Stat. 487, ch. 497, § 2; Apr. 13, 2005, D.C. Law 15-354, § 57, 52 DCR 2638.)

Prior Codifications

1981 Ed., § 31-1246.

1973 Ed., § 31-740.

Effect of Amendments

D.C. Law 15-354 substituted “District of Columbia Retirement Board” for “Mayor of the District of Columbia or his designated agent”.

Change in Government

This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.


§ 38–2023.16. Tax-sheltered annuity program.

(a) Notwithstanding the provisions of §§ 1-611.11 and 1-617.16, and of any other law or regulation affecting the salary of teachers or school officers employed in the service of the public schools of the District of Columbia, the Mayor of the District of Columbia (hereinafter referred to as the “Mayor”) is authorized to enter into an agreement with a teacher or school officer to reduce the salary of that teacher or school officer by an amount requested by that teacher or school officer, and to contribute that amount for the purchase of an annuity contract described in § 403(b) of the Internal Revenue Code of 1986 (relating to the taxability of beneficiaries of annuity plans) for that teacher or school official.

(b) The reduction in salary effected under an agreement authorized by this section shall not be considered in computing the salary for any teacher or school officer for any other purpose including, but not limited to, the determination of benefits or contributions under Chapters 81 (relating to workmen’s compensation) and 87 (relating to life insurance) of Title 5 of the United States Code.

(c) The Mayor shall prescribe such regulations as he deems necessary to carry out the purposes of this section.

(d) For the purposes of this section, the term “teacher or school officer” includes all teachers, school officers, and other employees of the Board of Education of the District of Columbia who receive compensation according to the salary schedules under §§ 1-611.11 and 1-617.16, and to whom the provisions of part A of this subchapter are applicable.

(e) This section shall apply with respect to any pay period of any teacher or school officer beginning on or after the 180th day after April 26, 1972.


(Apr. 26, 1972, 86 Stat. 131, Pub. L. 92-281, §§ 1 to 4; May 10, 1989, D.C. Law 7-231, § 35, 36 DCR 492.)

Prior Codifications

1981 Ed., § 31-1252.

1973 Ed. § 31-746.

References in Text

“ § 403(b) of the Internal Revenue Code of 1986,” referred to in subsection (a) of this section, is codified as 26 U.S.C. § 403(b).

Change in Government

This section originated at a time when local government powers were delegated to the District of Columbia Council and to a Commissioner of the District of Columbia. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.