Government Code section 22960.05

The plan is intended to constitute a governmental plan as defined by Section 414(d) of the Internal Revenue Code (26 U.S.C. Sec. 414(d)) and, as such, the plan and all benefits payable thereunder are intended to satisfy all requirements of Section 401(a) of the Internal Revenue Code (26 U.S.C. Sec. 401(a)) that apply to the plan.

Source: Section 22960.05, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=22960.­05.­ (updated Sep. 29, 2014; accessed Jun. 30, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 22960.05's source at ca​.gov