Cal. Code Regs. tit. 2 § 599.940

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 599.940 - An Eligible Plan

The Department shall adopt and provide for the administration of the State of California's Deferred Compensation "Plan" as authorized and governed by the Internal Revenue Code section 457 and part I, subchapter A, chapter I, title 26 of the Code of Federal Regulations (State and Local Government Deferred Compensation Plans). The state Plan shall incorporate and comply with these federal laws and regulations.

Cal. Code Regs. Tit. 2, § 599.940

1. New Article 27 (Sections 599.940-599.943) filed 1-9-86; effective thirtieth day thereafter (Register 86, No. 2).
2. Amendment of article heading filed 10-22-2012; operative 11-21-2012 (Register 2012, No. 43).
3. Change without regulatory effect amending section and NOTE filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).

Note: Authority cited: Sections 18502, 19815.4(d) and 19993, Government Code. Reference: Sections 19815.2, 19815.4, 19815.6 and 19993, Government Code; and Section 457, United States Code, Internal Revenue.

1. New Article 27 (Sections 599.940-599.943) filed 1-9-86; effective thirtieth day thereafter (Register 86, No. 2).
2. Amendment of article heading filed 10-22-2012; operative 11-21-2012 (Register 2012, No. 43).
3. Change without regulatory effect amending section and Note filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).