§ 22960.05. — 22960.05. (Added by Stats. 2014, Ch. 790, Sec. 2.)

California § 22960.05.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Div.: 5.
• Title 2.: DIVISION 5. PERSONNEL
• Part 7.: PART 7. STATE PEACE OFFICERS' AND FIREFIGHTERS' DEFINED CONTRIBUTION PLAN
• Ch. 1.: CHAPTER 1. General Provisions

Text

The plan is intended to constitute a governmental plan as defined by Section 414(d) of the Internal Revenue Code (26 U.S.C. Sec. 414(d)) and, as such, the plan and all benefits payable thereunder are intended to satisfy all requirements of Section 401(a) of the Internal Revenue Code (26 U.S.C. Sec. 401(a)) that apply to the plan.

Legislative History

Added by Stats. 2014, Ch. 790, Sec. 2. (AB 611) Effective September 29, 2014.