Del. Code 9, § 1384 : Counties — County Departments — Department Of Administration — Pension plan for employees Date: 2 Sep 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 New Castle County may, by ordinance, establish a contributory funded pension program which shall be comprised of a qualified pension plan or plans as defined under the Federal Internal Revenue Service Code and Regulations. Del. C. § 1384 71 Del. Laws, c. 401, § 59.;