                                 CODE OF VIRGINIA

EMPLOYER CONTRIBUTIONS DURING DISABILITY ABSENCES (§ 51.1-1131.1)

Mandatory employer contributions to the defined contribution component of the
hybrid retirement program pursuant to subdivision B 2 of § 51.1-169 on behalf
of a participating employee shall be made for each employee who is permanently
and totally disabled (as defined in § 22(e)(3) of the Internal Revenue Code).
The calculation of such contributions shall be based on the full amount of the
participating employee&#8217;s creditable compensation.

HISTORY: 2012, cc. 701, 823.