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The Denver Employees Retirement Plan (“DERP”) and its administration of the Plan is governed by the Revised Municipal Code of the City and County of Denver, as well as the Internal Revenue Code and its rules and regulations which are complex and subject to change. Though the information and explanations contained in this website are based on the pertinent laws in effect as of this date, it cannot be relied upon as legal authority, and any conflict or inconsistencies between it and the governing laws are resolved and controlled by those governing laws.



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