California Revenue and Taxation Code

§ 66

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 66 Effective Jan 1, 2000Div. 1 · Part 0.5 · Ch. 2

Change in ownership does not include any of the following:

(a)The creation, vesting, transfer, distribution, or termination of a participant’s or beneficiary’s interest in an employee benefit plan.

(b)Any contribution of real property to an employee benefit plan.

…

Legislative history

Amended by Stats. 1999, Ch. 941, Sec. 5. Effective January 1, 2000.