{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/51.1-1302.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/51.1-1302.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/51.1-1302.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/51.1-1302.html"}],"law_id":367043,"edition_id":2,"section_id":367043,"structure_id":52302,"section_number":"51.1-1302","catch_line":"Local benefit restoration plans","history":"2001, cc. 681, 692; 2006, c. 307.","full_text":"The governing body of any county, municipality, authority or other political subdivision of the Commonwealth that does not participate in the retirement system or that maintains a plan that provides supplemental benefits to employees covered by the retirement system may, by ordinance or by resolution adopted by a recorded majority of the members of such governing body, establish for itself and its employees a benefit restoration plan established under \u00a7 415 (m) of the Internal Revenue Code and, if it deems it advisable, may create a trust or other special fund for segregation of funds or assets relating to such plan.\n\n","order_by":null,"text":{"0":{"id":1366615,"text":"The governing body of any county, municipality, authority or other political subdivision of the Commonwealth that does not participate in the retirement system or that maintains a plan that provides supplemental benefits to employees covered by the retirement system may, by ordinance or by resolution adopted by a recorded majority of the members of such governing body, establish for itself and its employees a benefit restoration plan established under \u00a7 415 (m) of the Internal Revenue Code and, if it deems it advisable, may create a trust or other special fund for segregation of funds or assets relating to such plan.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52302,"edition_id":2,"name":"Benefit Restoration Plan","identifier":"13","label":"chapter","depth":2,"order_by":17,"parent_id":52280,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 02:57:18","date_modified":"2026-08-02 12:34:37","permalink":{"id":1462855,"object_type":"structure","relational_id":52302,"identifier":"13","token":"51.1\/13","url":"\/51.1\/13\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52280,"edition_id":2,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":109,"parent_id":null,"metadata":{"child_laws":320,"child_structures":41},"date_created":"2026-08-02 02:57:03","date_modified":"2026-08-02 12:34:31","permalink":{"id":1462031,"object_type":"structure","relational_id":52280,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":367041,"structure_id":52302,"section_number":"51.1-1300","catch_line":"Definitions","url":"\/51.1-1300\/","token":"51.1\/13\/51.1-1300","metadata":false},{"id":367042,"structure_id":52302,"section_number":"51.1-1301","catch_line":"Benefit restoration plan for employees; administration by the Board","url":"\/51.1-1301\/","token":"51.1\/13\/51.1-1301","metadata":false},{"id":367043,"structure_id":52302,"section_number":"51.1-1302","catch_line":"Local benefit restoration plans","url":"\/51.1-1302\/","token":"51.1\/13\/51.1-1302","metadata":false},{"id":367044,"structure_id":52302,"section_number":"51.1-1303","catch_line":"Standards for benefit restoration plans","url":"\/51.1-1303\/","token":"51.1\/13\/51.1-1303","metadata":false},{"id":367045,"structure_id":52302,"section_number":"51.1-1304","catch_line":"Other retirement, pension systems not affected; annual report","url":"\/51.1-1304\/","token":"51.1\/13\/51.1-1304","metadata":false}],"previous_section":{"id":367042,"structure_id":52302,"section_number":"51.1-1301","catch_line":"Benefit restoration plan for employees; administration by the Board","url":"\/51.1-1301\/","token":"51.1\/13\/51.1-1301","metadata":false},"next_section":{"id":367044,"structure_id":52302,"section_number":"51.1-1303","catch_line":"Standards for benefit restoration plans","url":"\/51.1-1303\/","token":"51.1\/13\/51.1-1303","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-1302\/","history_text":"

This law was first created in 2001. The record of its establishment is cataloged in chapters 681<\/a> and 692<\/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 1 time. 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. That modification is as follows: in 2006, chapter 307<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1462865,"object_type":"law","relational_id":367043,"identifier":"51.1-1302","token":"51.1\/13\/51.1-1302","url":"\/51.1-1302\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/51.1-1302\/","token":"51.1\/13\/51.1-1302","dublin_core":{"Title":"Local benefit restoration plans","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-1302","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any county, municipality, authority or other political subdivision of the Commonwealth that does not participate in the retirement system<\/span> or that maintains a plan that provides supplemental benefits to employees covered by the retirement system<\/span> may, by ordinance<\/span> or by resolution adopted by a recorded majority of the members<\/span> of such governing body, establish for itself and its employees a benefit restoration plan established under \u00a7 415 (m) of the Internal Revenue Code and, if it deems it advisable, may create a trust or other special fund for segregation of funds or assets<\/span> relating to such plan.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL BENEFIT RESTORATION PLANS (\u00a7 51.1-1302)\n\nThe governing body of any county, municipality, authority or other political\nsubdivision of the Commonwealth that does not participate in the retirement\nsystem or that maintains a plan that provides supplemental benefits to employees\ncovered by the retirement system may, by ordinance or by resolution adopted by a\nrecorded majority of the members of such governing body, establish for itself\nand its employees a benefit restoration plan established under \u00a7 415 (m) of the\nInternal Revenue Code and, if it deems it advisable, may create a trust or other\nspecial fund for segregation of funds or assets relating to such plan.\n\nHISTORY: 2001, cc. 681, 692; 2006, c. 307.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}