{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-126.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-126.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-126.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-126.6.html"}],"law_id":86163,"edition_id":1,"section_id":86163,"structure_id":13057,"section_number":"51.1-126.6","catch_line":"Certain employees of public school divisions","history":"1998, c. 822; 2000, c. 345; 2001, c. 691; 2002, c. 668; 2006, c. 639; 2012, cc. 701, 823; 2013, c. 463.","full_text":"A\n\nThe Board shall establish a defined contribution plan covering any eligible employee serving in a position designated in § 22.1-60 who elects to participate in the plan.B\n\nAny school board established pursuant to Article VIII, Section 7 of the Constitution of Virginia and Chapter 5 (§ 22.1-28 et seq.) of Title 22.1 is hereby authorized to make contributions to the optional retirement plan established by the Virginia Retirement System pursuant to this section for the benefit of its eligible employees who elect to participate in such a plan. Any eligible employee of such school board hired on or after the effective date of the plan shall make an irrevocable election to participate in either (i) the retirement system established by this chapter or (ii) the optional retirement plan established by the Virginia Retirement System pursuant to this section. Such election shall be made in accordance with the guidelines established by the Virginia Retirement System.C\n\nNo employee of any school board who is an active member of the retirement plan established under this section shall also be an active member in the Virginia Retirement System or beneficiary thereof other than as a contingent annuitant. Such eligible employee may, however, be covered under any insurance plan established by the Board under this title for which he would have been otherwise eligible.D\n\nThe contribution by the school board to such employee’s defined contribution account shall be determined by the Board of Trustees of the Virginia Retirement System in consultation with its actuary. Contributions to the defined contribution account and all earnings thereon shall be credited to an account to be maintained for each eligible employee who elects to participate. Contributions by the school board to an electing employee’s defined contribution account shall be in lieu of contributions to the retirement system required pursuant to § 51.1-145. In addition, any person who becomes a member on or after July 1, 2010, shall, pursuant to procedures established by the Board, pay member contributions on a salary reduction basis in accordance with § 414(h) of the Internal Revenue Code, in an amount equal to five percent of his creditable compensation, to the retirement plan established under this section. Each employee making such member contribution shall be deemed to consent and agree to any salary reduction for purposes of the member contribution. Such member contributions shall be in addition to all contributions by the school board to such employee’s defined contribution account.E\n\nIf a member of the optional retirement plan maintained under this section is at any time in service as an employee in a position covered for retirement purposes under the provisions of this chapter, Chapter 2 (§ 51.1-200 et seq.), Chapter 2.1 (§ 51.1-211 et seq.), or Chapter 3 (§ 51.1-300 et seq.) of this title, his benefit payments under the optional retirement plan maintained under this section shall be suspended while so employed; provided, however, reemployment in such position shall have no effect on the payment under the optional retirement plan maintained under this section if the benefits are being paid in an annuity form under a lifetime annuity contract purchased with the member’s account balance.F\n\nEffective January 1, 2014, any reference to “retirement system” or “Virginia Retirement System” in this section, as the context requires, shall mean the hybrid retirement program described in § 51.1-169. The Virginia Retirement System shall develop policies and procedures for the administration of such plan in accordance with existing and future federal and state policies, regulations, and statutes governing the administration of such plans.","order_by":null,"text":{"0":{"id":308657,"text":"The Board shall establish a defined contribution plan covering any eligible employee serving in a position designated in § 22.1-60 who elects to participate in the plan.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":308658,"text":"Any school board established pursuant to Article VIII, Section 7 of the Constitution of Virginia and Chapter 5 (§ 22.1-28 et seq.) of Title 22.1 is hereby authorized to make contributions to the optional retirement plan established by the Virginia Retirement System pursuant to this section for the benefit of its eligible employees who elect to participate in such a plan. Any eligible employee of such school board hired on or after the effective date of the plan shall make an irrevocable election to participate in either (i) the retirement system established by this chapter or (ii) the optional retirement plan established by the Virginia Retirement System pursuant to this section. Such election shall be made in accordance with the guidelines established by the Virginia Retirement System.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":308659,"text":"No employee of any school board who is an active member of the retirement plan established under this section shall also be an active member in the Virginia Retirement System or beneficiary thereof other than as a contingent annuitant. Such eligible employee may, however, be covered under any insurance plan established by the Board under this title for which he would have been otherwise eligible.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":308660,"text":"The contribution by the school board to such employee’s defined contribution account shall be determined by the Board of Trustees of the Virginia Retirement System in consultation with its actuary. Contributions to the defined contribution account and all earnings thereon shall be credited to an account to be maintained for each eligible employee who elects to participate. Contributions by the school board to an electing employee’s defined contribution account shall be in lieu of contributions to the retirement system required pursuant to § 51.1-145. In addition, any person who becomes a member on or after July 1, 2010, shall, pursuant to procedures established by the Board, pay member contributions on a salary reduction basis in accordance with § 414(h) of the Internal Revenue Code, in an amount equal to five percent of his creditable compensation, to the retirement plan established under this section. Each employee making such member contribution shall be deemed to consent and agree to any salary reduction for purposes of the member contribution. Such member contributions shall be in addition to all contributions by the school board to such employee’s defined contribution account.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":308661,"text":"If a member of the optional retirement plan maintained under this section is at any time in service as an employee in a position covered for retirement purposes under the provisions of this chapter, Chapter 2 (§ 51.1-200 et seq.), Chapter 2.1 (§ 51.1-211 et seq.), or Chapter 3 (§ 51.1-300 et seq.) of this title, his benefit payments under the optional retirement plan maintained under this section shall be suspended while so employed; provided, however, reemployment in such position shall have no effect on the payment under the optional retirement plan maintained under this section if the benefits are being paid in an annuity form under a lifetime annuity contract purchased with the member’s account balance.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":308662,"text":"Effective January 1, 2014, any reference to “retirement system” or “Virginia Retirement System” in this section, as the context requires, shall mean the hybrid retirement program described in § 51.1-169. The Virginia Retirement System shall develop policies and procedures for the administration of such plan in accordance with existing and future federal and state policies, regulations, and statutes governing the administration of such plans.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":13057,"edition_id":1,"name":"Membership in Retirement System","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":13056,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":235189,"object_type":"structure","relational_id":13057,"identifier":"4","token":"51.1\/1\/4","url":"\/51.1\/1\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13056,"edition_id":1,"name":"Virginia Retirement System","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":235031,"object_type":"structure","relational_id":13056,"identifier":"1","token":"51.1\/1","url":"\/51.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84519,"structure_id":13057,"section_number":"51.1-125","catch_line":"Persons composing membership; persons holding more than one position","url":"\/51.1-125\/","token":"51.1\/1\/4\/51.1-125","metadata":false},{"id":74626,"structure_id":13057,"section_number":"51.1-126","catch_line":"Employees of institutions of higher education","url":"\/51.1-126\/","token":"51.1\/1\/4\/51.1-126","metadata":false},{"id":70940,"structure_id":13057,"section_number":"51.1-126.1","catch_line":"Certain employees of teaching hospitals","url":"\/51.1-126.1\/","token":"51.1\/1\/4\/51.1-126.1","metadata":false},{"id":65797,"structure_id":13057,"section_number":"51.1-126.2","catch_line":"Repealed","url":"\/51.1-126.2\/","token":"51.1\/1\/4\/51.1-126.2","metadata":false},{"id":59098,"structure_id":13057,"section_number":"51.1-126.3","catch_line":"Employees of the University of Virginia Medical Center","url":"\/51.1-126.3\/","token":"51.1\/1\/4\/51.1-126.3","metadata":false},{"id":85814,"structure_id":13057,"section_number":"51.1-126.4","catch_line":"Employees of the Virginia Port Authority","url":"\/51.1-126.4\/","token":"51.1\/1\/4\/51.1-126.4","metadata":false},{"id":70111,"structure_id":13057,"section_number":"51.1-126.5","catch_line":"Defined contribution plan for eligible members","url":"\/51.1-126.5\/","token":"51.1\/1\/4\/51.1-126.5","metadata":false},{"id":86163,"structure_id":13057,"section_number":"51.1-126.6","catch_line":"Certain employees of public school divisions","url":"\/51.1-126.6\/","token":"51.1\/1\/4\/51.1-126.6","metadata":false},{"id":84459,"structure_id":13057,"section_number":"51.1-126.7","catch_line":"Employees of the Virginia Outdoors Foundation","url":"\/51.1-126.7\/","token":"51.1\/1\/4\/51.1-126.7","metadata":false},{"id":65817,"structure_id":13057,"section_number":"51.1-126.8","catch_line":"Maximum contributions to optional plans; coordination of limits","url":"\/51.1-126.8\/","token":"51.1\/1\/4\/51.1-126.8","metadata":false},{"id":54112,"structure_id":13057,"section_number":"51.1-127","catch_line":"Federal Employees' Retirement System","url":"\/51.1-127\/","token":"51.1\/1\/4\/51.1-127","metadata":false},{"id":86067,"structure_id":13057,"section_number":"51.1-128","catch_line":"Cessation of membership","url":"\/51.1-128\/","token":"51.1\/1\/4\/51.1-128","metadata":false},{"id":71232,"structure_id":13057,"section_number":"51.1-129","catch_line":"Limitation on membership","url":"\/51.1-129\/","token":"51.1\/1\/4\/51.1-129","metadata":false}],"previous_section":{"id":70111,"structure_id":13057,"section_number":"51.1-126.5","catch_line":"Defined contribution plan for eligible members","url":"\/51.1-126.5\/","token":"51.1\/1\/4\/51.1-126.5","metadata":false},"next_section":{"id":84459,"structure_id":13057,"section_number":"51.1-126.7","catch_line":"Employees of the Virginia Outdoors Foundation","url":"\/51.1-126.7\/","token":"51.1\/1\/4\/51.1-126.7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-126.6\/","history_text":"

This law was first created in 1998. The record of its establishment is cataloged in chapter 822<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2000, chapter 345<\/a>; in 2001, chapter 691<\/a>; in 2002, chapter 668<\/a>; in 2006, chapter 639<\/a>; in 2012, chapters 701<\/a> and 823<\/a>; in 2013, chapter 463<\/a>.<\/p>","references":[{"id":71866,"section_number":"51.1-1401","catch_line":"Health insurance credits for retired teachers","order_by":null,"url":"\/51.1-1401\/"},{"id":65950,"section_number":"51.1-161","catch_line":"Withdrawal of contributions before retirement","order_by":null,"url":"\/51.1-161\/"}],"refers_to":[{"id":56488,"section_number":"22.1-28","catch_line":"Supervision of schools in each division vested in school board","order_by":null,"url":"\/22.1-28\/"},{"id":71711,"section_number":"22.1-60","catch_line":"Appointment and term of superintendent; certain contractual matters","order_by":null,"url":"\/22.1-60\/"},{"id":62951,"section_number":"51.1-145","catch_line":"Employer contributions","order_by":null,"url":"\/51.1-145\/"},{"id":83100,"section_number":"51.1-169","catch_line":"Hybrid retirement program","order_by":null,"url":"\/51.1-169\/"},{"id":54259,"section_number":"51.1-200","catch_line":"State Police Officers' Retirement System continued; administration; application of provisions of Virginia Retirement System","order_by":null,"url":"\/51.1-200\/"},{"id":74746,"section_number":"51.1-211","catch_line":"Virginia Law Officers' Retirement System; application of provisions of Virginia Retirement System","order_by":null,"url":"\/51.1-211\/"},{"id":73479,"section_number":"51.1-300","catch_line":"Judicial Retirement System continued; administration; application of provisions of Virginia Retirement System","order_by":null,"url":"\/51.1-300\/"}],"permalink":{"id":235219,"object_type":"law","relational_id":86163,"identifier":"51.1-126.6","token":"51.1\/1\/4\/51.1-126.6","url":"\/51.1-126.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-126.6\/","token":"51.1\/1\/4\/51.1-126.6","dublin_core":{"Title":"Certain employees of public school divisions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-126.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Board<\/span> shall establish a defined contribution plan covering any eligible employee<\/span> serving in a position designated in § 22.1-60<\/a> who elects to participate in the plan. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any school board<\/span> established pursuant to Article VIII, Section 7 of the Constitution of Virginia and Chapter 5 (§ 22.1-28<\/a> et seq.) of Title 22.1 is hereby authorized to make contributions to the optional retirement plan established by the Virginia Retirement System<\/span> pursuant to this section for the benefit of its eligible employees<\/span> who elect to participate in such a plan. Any eligible employee<\/span> of such school board<\/span> hired on or after the effective date of the plan shall make an irrevocable election to participate in either (i) the retirement system established by this chapter or (ii) the optional retirement plan established by the Virginia Retirement System<\/span> pursuant to this section. Such election shall be made in accordance with the guidelines established by the Virginia Retirement System<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> No employee<\/span> of any school board<\/span> who is an active member<\/span> of the retirement plan established under this section shall also be an active member<\/span> in the Virginia Retirement System<\/span> or beneficiary<\/span> thereof other than as a contingent annuitant. Such eligible employee<\/span> may, however, be covered under any insurance plan established by the Board<\/span> under this title for which he would have been otherwise eligible. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The contribution by the school board<\/span> to such employee<\/span>’s defined contribution account shall be determined by the Board<\/span> of Trustees of the Virginia Retirement System<\/span> in consultation with its actuary. Contributions to the defined contribution account and all earnings thereon shall be credited to an account to be maintained for each eligible employee<\/span> who elects to participate. Contributions by the school board<\/span> to an electing employee<\/span>’s defined contribution account shall be in lieu of contributions to the retirement system required pursuant to § 51.1-145<\/a>. In addition, any person who becomes a member<\/span> on or after July 1, 2010, shall, pursuant to procedures established by the Board<\/span>, pay member<\/span> contributions on a salary reduction basis in accordance with § 414(h) of the Internal Revenue Code, in an amount equal to five percent of his creditable compensation<\/span>, to the retirement plan established under this section. Each employee<\/span> making such member<\/span> contribution shall be deemed to consent and agree to any salary reduction for purposes of the member<\/span> contribution. Such member<\/span> contributions shall be in addition to all contributions by the school board<\/span> to such employee<\/span>’s defined contribution account. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> If a member<\/span> of the optional retirement plan maintained under this section is at any time in service<\/span> as an employee<\/span> in a position covered for retirement purposes under the provisions of this chapter, Chapter 2 (§ 51.1-200<\/a> et seq.), Chapter 2.1 (§ 51.1-211<\/a> et seq.), or Chapter 3 (§ 51.1-300<\/a> et seq.) of this title, his benefit payments under the optional retirement plan maintained under this section shall be suspended while so employed; provided, however, reemployment in such position shall have no effect on the payment under the optional retirement plan maintained under this section if the benefits are being paid in an annuity form under a lifetime annuity contract<\/span> purchased with the member<\/span>’s account balance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Effective January 1, 2014, any reference to “retirement system” or “Virginia Retirement System<\/span>” in this section, as the context requires, shall mean the hybrid retirement program described in § 51.1-169<\/a>. The Virginia Retirement System<\/span> shall develop policies and procedures for the administration of such plan in accordance with existing and future federal and state policies, regulations, and statutes<\/span> governing the administration of such plans. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN EMPLOYEES OF PUBLIC SCHOOL DIVISIONS (\u00a7 51.1-126.6)\n\nA. The Board shall establish a defined contribution plan covering any eligible\nemployee serving in a position designated in § 22.1-60 who elects to\nparticipate in the plan.\n\nB. Any school board established pursuant to Article VIII, Section 7 of the\nConstitution of Virginia and Chapter 5 (§ 22.1-28 et seq.) of Title 22.1 is\nhereby authorized to make contributions to the optional retirement plan\nestablished by the Virginia Retirement System pursuant to this section for the\nbenefit of its eligible employees who elect to participate in such a plan. Any\neligible employee of such school board hired on or after the effective date of\nthe plan shall make an irrevocable election to participate in either (i) the\nretirement system established by this chapter or (ii) the optional retirement\nplan established by the Virginia Retirement System pursuant to this section.\nSuch election shall be made in accordance with the guidelines established by the\nVirginia Retirement System.\n\nC. No employee of any school board who is an active member of the retirement\nplan established under this section shall also be an active member in the\nVirginia Retirement System or beneficiary thereof other than as a contingent\nannuitant. Such eligible employee may, however, be covered under any insurance\nplan established by the Board under this title for which he would have been\notherwise eligible.\n\nD. The contribution by the school board to such employee’s defined\ncontribution account shall be determined by the Board of Trustees of the\nVirginia Retirement System in consultation with its actuary. Contributions to\nthe defined contribution account and all earnings thereon shall be credited to\nan account to be maintained for each eligible employee who elects to\nparticipate. Contributions by the school board to an electing employee’s\ndefined contribution account shall be in lieu of contributions to the retirement\nsystem required pursuant to § 51.1-145. In addition, any person who becomes\na member on or after July 1, 2010, shall, pursuant to procedures established by\nthe Board, pay member contributions on a salary reduction basis in accordance\nwith § 414(h) of the Internal Revenue Code, in an amount equal to five\npercent of his creditable compensation, to the retirement plan established under\nthis section. Each employee making such member contribution shall be deemed to\nconsent and agree to any salary reduction for purposes of the member\ncontribution. Such member contributions shall be in addition to all\ncontributions by the school board to such employee’s defined contribution\naccount.\n\nE. If a member of the optional retirement plan maintained under this section is\nat any time in service as an employee in a position covered for retirement\npurposes under the provisions of this chapter, Chapter 2 (§ 51.1-200 et\nseq.), Chapter 2.1 (§ 51.1-211 et seq.), or Chapter 3 (§ 51.1-300 et\nseq.) of this title, his benefit payments under the optional retirement plan\nmaintained under this section shall be suspended while so employed; provided,\nhowever, reemployment in such position shall have no effect on the payment under\nthe optional retirement plan maintained under this section if the benefits are\nbeing paid in an annuity form under a lifetime annuity contract purchased with\nthe member’s account balance.\n\nF. Effective January 1, 2014, any reference to “retirement system”\nor “Virginia Retirement System” in this section, as the context\nrequires, shall mean the hybrid retirement program described in § 51.1-169.\nThe Virginia Retirement System shall develop policies and procedures for the\nadministration of such plan in accordance with existing and future federal and\nstate policies, regulations, and statutes governing the administration of such\nplans.\n\nHISTORY: 1998, c. 822; 2000, c. 345; 2001, c. 691; 2002, c. 668; 2006, c. 639;\n2012, cc. 701, 823; 2013, c. 463.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}