(a)
The State Peace Officers’ and Firefighters’ Defined Contribution Plan is a qualified money purchase pension plan under Section 401(a) of Title 26 of the United States Code.(b)
The design and administration of the State Peace Officers’ and Firefighters’ Defined Contribution Plan shall conform with the applicable provisions of Title 26 of the United States Code and the Revenue and Taxation Code.
Source:
Section 22960.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=22960.2..