{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-600.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-600.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-600.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-600.html"}],"law_id":68128,"edition_id":1,"section_id":68128,"structure_id":14431,"section_number":"51.1-600","catch_line":"Definitions","history":"1974, c. 461, \u00a7 51-111.67:15; 1987, c. 619; 1990, c. 832; 1992, c. 276; 1999, cc. 980, 984; 2002, c. 311; 2007, c. 253; 2014, cc. 356, 747.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Act” means the Government Employees Deferred Compensation Plan Act.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement System.\n\t\t“Deferred compensation plan” means a plan established pursuant to the provisions of \u00a7 457(b) of the Internal Revenue Code of 1986, as amended, that may provide for elective and non-elective deferrals of compensation by or on behalf of employees and may include a qualified Roth contribution program as described in \u00a7 402A of the Internal Revenue Code of 1986, as amended.\n\t\t“Employee” means, in the case of the plan described in \u00a7 51.1-602, all persons employed by a participating employer, including appointed or elected officials. In the case of a plan adopted by a county, municipality, authority or other political subdivision pursuant to \u00a7 51.1-603, an employee shall be defined by such county, municipality, authority or other political subdivision, subject to the approval of the Board.\n\t\t“Participating employer” means the Commonwealth or any political subdivision that has elected pursuant to \u00a7 51.1-603.1 to participate in the deferred compensation plan established by the Board pursuant to this chapter.","order_by":null,"text":{"0":{"id":246622,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Act” means the Government Employees Deferred Compensation Plan Act.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement System.\n\t\t“Deferred compensation plan” means a plan established pursuant to the provisions of \u00a7 457(b) of the Internal Revenue Code of 1986, as amended, that may provide for elective and non-elective deferrals of compensation by or on behalf of employees and may include a qualified Roth contribution program as described in \u00a7 402A of the Internal Revenue Code of 1986, as amended.\n\t\t“Employee” means, in the case of the plan described in \u00a7 51.1-602, all persons employed by a participating employer, including appointed or elected officials. In the case of a plan adopted by a county, municipality, authority or other political subdivision pursuant to \u00a7 51.1-603, an employee shall be defined by such county, municipality, authority or other political subdivision, subject to the approval of the Board.\n\t\t“Participating employer” means the Commonwealth or any political subdivision that has elected pursuant to \u00a7 51.1-603.1 to participate in the deferred compensation plan established by the Board pursuant to this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14431,"edition_id":1,"name":"Government Employees Deferred Compensation Plan Act","identifier":"6","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:48:07","date_modified":"2026-06-26 03:48:07","permalink":{"id":236167,"object_type":"structure","relational_id":14431,"identifier":"6","token":"51.1\/6","url":"\/51.1\/6\/","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":68128,"structure_id":14431,"section_number":"51.1-600","catch_line":"Definitions","url":"\/51.1-600\/","token":"51.1\/6\/51.1-600","metadata":false},{"id":56583,"structure_id":14431,"section_number":"51.1-601","catch_line":"Contract for deferred compensation","url":"\/51.1-601\/","token":"51.1\/6\/51.1-601","metadata":false},{"id":79557,"structure_id":14431,"section_number":"51.1-601.1","catch_line":"Participation in plan by certain employees","url":"\/51.1-601.1\/","token":"51.1\/6\/51.1-601.1","metadata":false},{"id":71102,"structure_id":14431,"section_number":"51.1-602","catch_line":"Deferred compensation plan for employees of the Commonwealth; administered by the Board","url":"\/51.1-602\/","token":"51.1\/6\/51.1-602","metadata":false},{"id":57693,"structure_id":14431,"section_number":"51.1-603","catch_line":"Local deferred compensation plans","url":"\/51.1-603\/","token":"51.1\/6\/51.1-603","metadata":false},{"id":68801,"structure_id":14431,"section_number":"51.1-603.1","catch_line":"Participation by employees of political subdivisions in deferred compensation plan of Virginia Retirement System","url":"\/51.1-603.1\/","token":"51.1\/6\/51.1-603.1","metadata":false},{"id":55794,"structure_id":14431,"section_number":"51.1-604","catch_line":"Standards for deferred compensation plans","url":"\/51.1-604\/","token":"51.1\/6\/51.1-604","metadata":false},{"id":82779,"structure_id":14431,"section_number":"51.1-605","catch_line":"Other retirement, pension, etc., systems not affected; annual report","url":"\/51.1-605\/","token":"51.1\/6\/51.1-605","metadata":false},{"id":61761,"structure_id":14431,"section_number":"51.1-606","catch_line":"Repealed","url":"\/51.1-606\/","token":"51.1\/6\/51.1-606","metadata":false}],"next_section":{"id":56583,"structure_id":14431,"section_number":"51.1-601","catch_line":"Contract for deferred compensation","url":"\/51.1-601\/","token":"51.1\/6\/51.1-601","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-600\/","history_text":"

This law was first created in 1974. The record of its establishment is cataloged in chapter 461 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. Unfortunately, the 1974 \u201cActs\u201d aren\u2019t available online. It has been modified 7 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 1987, chapter 619; in 1990, chapter 832; in 1992, chapter 276; in 1999, chapters 980<\/a> and 984<\/a>; in 2002, chapter 311<\/a>; in 2007, chapter 253<\/a>; in 2014, chapters 356<\/a> and 747<\/a>.<\/p>","references":[{"id":79828,"section_number":"2.2-4501","catch_line":"Legal investments for other public funds","order_by":null,"url":"\/2.2-4501\/"},{"id":70634,"section_number":"51.1-124.3","catch_line":"Definitions","order_by":null,"url":"\/51.1-124.3\/"},{"id":71232,"section_number":"51.1-129","catch_line":"Limitation on membership","order_by":null,"url":"\/51.1-129\/"},{"id":72358,"section_number":"51.1-155","catch_line":"Service retirement allowance","order_by":null,"url":"\/51.1-155\/"},{"id":84500,"section_number":"51.1-607","catch_line":"Definitions","order_by":null,"url":"\/51.1-607\/"}],"refers_to":[{"id":71102,"section_number":"51.1-602","catch_line":"Deferred compensation plan for employees of the Commonwealth; administered by the Board","order_by":null,"url":"\/51.1-602\/"},{"id":57693,"section_number":"51.1-603","catch_line":"Local deferred compensation plans","order_by":null,"url":"\/51.1-603\/"},{"id":68801,"section_number":"51.1-603.1","catch_line":"Participation by employees of political subdivisions in deferred compensation plan of Virginia Retirement System","order_by":null,"url":"\/51.1-603.1\/"}],"permalink":{"id":236169,"object_type":"law","relational_id":68128,"identifier":"51.1-600","token":"51.1\/6\/51.1-600","url":"\/51.1-600\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-600\/","token":"51.1\/6\/51.1-600","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-600","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Act<\/span>” means the Government Employees Deferred Compensation Plan<\/span> Act<\/span>.\n\t\t“Board<\/span>” means the Board<\/span> of Trustees of the Virginia Retirement System.\n\t\t“Deferred compensation plan<\/span>” means a plan established pursuant to the provisions of \u00a7 457(b) of the Internal Revenue Code of 1986, as amended, that may provide for elective and non-elective deferrals of compensation by or on behalf of employees and may include a qualified Roth contribution program as described in \u00a7 402A of the Internal Revenue Code of 1986, as amended.\n\t\t“Employee” means, in the case of the plan described in \u00a7 51.1-602<\/a>, all persons employed by a participating employer<\/span>, including appointed or elected officials. In the case of a plan adopted by a county, municipality, authority or other political subdivision pursuant to \u00a7 51.1-603<\/a>, an employee shall be defined by such county, municipality, authority or other political subdivision, subject to the approval of the Board<\/span>.\n\t\t“Participating employer<\/span>” means the Commonwealth or any political subdivision that has elected pursuant to \u00a7 51.1-603.1<\/a> to participate in the deferred compensation plan<\/span> established by the Board<\/span> pursuant to this chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 51.1-600)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Act” means the Government Employees Deferred Compensation Plan\nAct.\n\t\t“Board” means the Board of Trustees of the Virginia Retirement\nSystem.\n\t\t“Deferred compensation plan” means a plan established pursuant to\nthe provisions of \u00a7 457(b) of the Internal Revenue Code of 1986, as amended,\nthat may provide for elective and non-elective deferrals of compensation by or\non behalf of employees and may include a qualified Roth contribution program as\ndescribed in \u00a7 402A of the Internal Revenue Code of 1986, as amended.\n\t\t“Employee” means, in the case of the plan described in \u00a7\n51.1-602, all persons employed by a participating employer, including appointed\nor elected officials. In the case of a plan adopted by a county, municipality,\nauthority or other political subdivision pursuant to \u00a7 51.1-603, an employee\nshall be defined by such county, municipality, authority or other political\nsubdivision, subject to the approval of the Board.\n\t\t“Participating employer” means the Commonwealth or any political\nsubdivision that has elected pursuant to \u00a7 51.1-603.1 to participate in the\ndeferred compensation plan established by the Board pursuant to this chapter.\n\nHISTORY: 1974, c. 461, \u00a7 51-111.67:15; 1987, c. 619; 1990, c. 832; 1992, c.\n276; 1999, cc. 980, 984; 2002, c. 311; 2007, c. 253; 2014, cc. 356, 747.","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}}