California Revenue and Taxation Code

§ 23701s

RTC § 23701s Effective Oct 7, 2005Div. 2 · Part 11 · Ch. 4 · Art. 1

(a)An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.

(b)The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.

Legislative history

Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.