CA Gov't Code Section 75075.01

(a)

Notwithstanding any other provision of this part, the benefits payable to any person who for the first time becomes a member on or after January 1, 1990, shall be subject to the limitations set forth in Section 415 of the Internal Revenue Code.

(b)

Notwithstanding any other law, the benefits payable to any person who became a member prior to January 1, 1990, shall be subject to the greater of the following limitations as provided in Section 415(b)(10) of the Internal Revenue Code:

(1)

The limitations set forth in Section 415 of the Internal Revenue Code.

(2)

The accrued benefit of a member under this system (determined without regard to any amendment to the system made after October 14, 1987).