CA Rev & Tax Code Section 17501.5

The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code or other federal law shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to distributions after December 31, 2001, except as otherwise provided:

(a)

Section 72, relating to annuities and certain proceeds of endowment and life insurance contracts.

(b)

Section 219, relating to retirement savings.

(c)

Section 401, relating to qualified pension, profit-sharing, and stock bonus plans.

(d)

Section 402, relating to taxability of beneficiary of employees’ trust.

(e)

Section 403, relating to taxation of employee annuities.

(f)

Section 408, relating to individual retirement accounts.

(g)

Section 415, relating to limitations on benefits and contribution under qualified plans.

(h)

Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.

(i)

Subsections (h)(3) and (h)(5) of Section 1122 of the Tax Reform Act of 1986.