California Education Code

§ 87040.5

EDC § 87040.5 Effective Jan 1, 2008Div. 7 · Title 3 · Part 51 · Ch. 1 · Art. 2

Statute text

(a)For purposes of this section, the following definitions shall apply:

(1)“Annuity contract” means an annuity contract described in Section 403(b) of the Internal Revenue Code that is available to employees as described in Section 770.3 of the Insurance Code.

(2)“Custodial account” means a custodial account described in Section 403(b)(7) of the Internal Revenue Code.

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Legislative history

Amended by Stats. 2007, Ch. 130, Sec. 82. Effective January 1, 2008.