Cal. Code Regs. Tit. 2, § 599.145 - Application of Compensation Limit in Section 401(a)(17) of the Internal Revenue Code

Notwithstanding any other provision of the plan to the contrary, in complying with the requirements of Section 75572 of the Government Code, the limitations of Section 401(a)(17) of the Internal Revenue Code, as adjusted prospectively pursuant to Section 415(d) of the Internal Revenue Code, are incorporated by reference.

Notes

Cal. Code Regs. Tit. 2, § 599.145

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: Section 75505, Government Code; and Sections 401(a)(17) and 415(d), Title 26, United States Code.

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