§ 22-1409.  Tax-Qualification of DC Plan and Trust.
   (1)   Incorporation of Tax Qualification Provisions. The DC Plan is designed to operate as a "tax-qualified" defined contribution plan under Tax Code §§ 401(a) et seq. In addition to the provisions of this Chapter and any provisions of general applicability as determined by the Board, only those provisions of this Title which are required for compliance with the tax-qualification provisions of the Tax Code shall apply to the DC Plan. Such provisions include, but are not limited to:
      (a)   Subsection 22-105(9) regarding maximum compensation.
      (b)   Subsection 22-105(35) regarding the required beginning date.
      (c)   Section 22-106 regarding administration pursuant to the Tax Code.
      (d)   Section 22-1002 regarding actuarial assumptions.
      (e)   Section 22-1004 regarding the exclusive benefit rule.
      (f)   Subsections 22-1303(5) through (12) regarding domestic relations orders.
      (g)   Section 22-1305 regarding vesting upon termination.
   (2)   Contributions to the Trust. Contributions made pursuant to the DC Plan shall be held in the Trust established to provide benefits under this Plan for the exclusive benefit of the members of the DC Plan. The Board shall provide for the investment and administration of such Trust. Assets shall not be commingled or otherwise used to satisfy benefit obligations under any other plan of the Retirement System other than those benefit obligations arising from the DC Plan.