California Statutes
§ 22139.5. — 22139.5. (Added by Stats. 2000, Ch. 74, Sec. 14.)
California § 22139.5.
JurisdictionCalifornia
Code EDCEducation Code - EDC
Div.1.
Title 1.DIVISION 1. GENERAL EDUCATION CODE PROVISIONS
Part 13.PART 13. STATE TEACHERS' RETIREMENT SYSTEM
Ch. 2.CHAPTER 2. Definitions
This text of California § 22139.5. (22139.5. (Added by Stats. 2000, Ch. 74, Sec. 14.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Education Code - EDC Code § 22139.5. (2026).
Text
“Gain and Loss Reserve” means a segregated account within the retirement fund that is established and maintained to do either of the following:
(a)Credit interest to members’ Defined Benefit Supplement accounts at the minimum interest rate for plan years in which the board determines that the obligation cannot be met from the plan’s investment earnings with respect to the Defined Benefit Supplement Program.
(b)Provide additions to the Annuitant Reserve to meet the plan’s obligation for annuities payable under the Defined Benefit Supplement Program.
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Legislative History
Added by Stats. 2000, Ch. 74, Sec. 14. Effective January 1, 2001.
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Bluebook (online)
California § 22139.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/EDC/22139.5..