Cal. Code Regs. Tit. 2, § 599.141 - Compliance with Section 401(a) of the Internal Revenue Code

The Judges' Retirement System II is intended to constitute a governmental plan within the meaning of Section 414(d) of the Internal Revenue Code, and as such, the system and all benefits payable thereunder are intended to satisfy all requirements of Section 401(a) of the Internal Revenue Code that apply to such a governmental plan.

Notes

Cal. Code Regs. Tit. 2, § 599.141

1. New section filed 2-23-2015; operative 4-1-2015 (Register 2015, No. 9).

Note: Authority cited: Sections 20121 and 75505, Government Code. Reference: California Constitution, Article XVI, Section 17; Section 75505, Government Code; and Sections 401(a) and 414(d), Title 26, United States Code.

1. New section filed 2-23-2015; operative 4/1/2015 (Register 2015, No. 9).