Cal. Rev. & Tax. Code § 23701s

Current through the 2023 Legislative Session.

Section 23701s - Employee-funded pension trust

(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.

(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.

Ca. Rev. and Tax. Code § 23701s

Amended by Stats 2005 ch 691 (AB 115),s 53, eff. 1/1/2006

Amended by Stats 2002 ch 34 (SB 657),s 39, eff. 5/8/2002.

Amended by Stats 2002 ch 35 (AB 1122),s 39, eff. 5/8/2002.

Added by Stats 2000 ch 252 (AB 2893), s 18, eff. 1/1/2001.

See Stats 2002 ch 35 (AB 1122), s 66.