{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/51.1-1303.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/51.1-1303.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/51.1-1303.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/51.1-1303.html"}],"law_id":367044,"edition_id":2,"section_id":367044,"structure_id":52302,"section_number":"51.1-1303","catch_line":"Standards for benefit restoration plans","history":"2001, cc. 681, 692.","full_text":"No benefit restoration plan shall become effective until the Board, county, municipality or political subdivision of the Commonwealth is satisfied by opinion of its respective counsel, such federal agency or agencies as may be deemed necessary, or otherwise, that the benefits payable under the plan will not be included in the employee’s taxable income under federal and state income tax law until it is actually received by or made available to the employee under the terms of the plan.\n\n","order_by":null,"text":{"0":{"id":1366616,"text":"No benefit restoration plan shall become effective until the Board, county, municipality or political subdivision of the Commonwealth is satisfied by opinion of its respective counsel, such federal agency or agencies as may be deemed necessary, or otherwise, that the benefits payable under the plan will not be included in the employee’s taxable income under federal and state income tax law until it is actually received by or made available to the employee under the terms of the 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-1303\/","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.<\/p>","references":false,"refers_to":false,"permalink":{"id":1462869,"object_type":"law","relational_id":367044,"identifier":"51.1-1303","token":"51.1\/13\/51.1-1303","url":"\/51.1-1303\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/51.1-1303\/","token":"51.1\/13\/51.1-1303","dublin_core":{"Title":"Standards for benefit restoration plans","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-1303","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No benefit restoration plan shall become effective until the Board<\/span>, county, municipality or political subdivision of the Commonwealth is satisfied by opinion<\/span> of its respective counsel<\/span>, such federal agency or agencies as may be deemed necessary, or otherwise, that the benefits payable under the plan will not be included in the employee’s taxable income under federal and state income tax law<\/span> until it is actually received by or made available to the employee under the terms of the plan.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSTANDARDS FOR BENEFIT RESTORATION PLANS (\u00a7 51.1-1303)\n\nNo benefit restoration plan shall become effective until the Board, county,\nmunicipality or political subdivision of the Commonwealth is satisfied by\nopinion of its respective counsel, such federal agency or agencies as may be\ndeemed necessary, or otherwise, that the benefits payable under the plan will\nnot be included in the employee’s taxable income under federal and state\nincome tax law until it is actually received by or made available to the\nemployee under the terms of the plan.\n\nHISTORY: 2001, cc. 681, 692.","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"}}