Cal. Code Regs. tit. 5 § 42854

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

Section 42854 - Qualified 403(b) Plan

As used in this Article, "qualified 403(b) plan" means investment programs, including annuities and custodial accounts, which qualify for the benefits provided in United States Internal Revenue Code Section 403(b), and California Revenue and Taxation Code Sections 17502.5 and 17512 as they may be from time to time amended, and regulations issued thereunder.

Cal. Code Regs. Tit. 5, § 42854

1. Amendment filed 8-12-77; effective thirtieth day thereafter (Register 77, No. 33).
2. Amendment filed 9-20-82; effective thirtieth day thereafter (Register 82, No. 39).

Note: Authority cited: Sections 66600, 89030, 89035 and 89500, Education Code. Reference: Section 89505, Education Code.

1. Amendment filed 8-12-77; effective thirtieth day thereafter (Register 77, No. 33).
2. Amendment filed 9-20-82; effective thirtieth day thereafter (Register 82, No. 39).