CA Educ Code Section 25000.5

The design and administration of the Defined Benefit Supplement Program shall comply with the applicable provisions of the Internal Revenue Code and the Revenue and Taxation Code. The board may amend the plan with respect to the Defined Benefit Supplement Program to do any of the following:

(a)

Comply with applicable federal law and regulations to the extent permitted by law.

(b)

Adopt or amend actuarial assumptions.

(c)

Designate the initial plan year.

(d)

Declare the annual the minimum interest rate.

(e)

Declare an additional earnings credit.

(f)

Declare an additional annuity credit.