California Unemployment Insurance Code
§ 934
UIC § 934 Effective Oct 3, 1997Div. 1 · Part 1 · Ch. 4 · Art. 2
Statute text
View on leginfo.ca.gov“Wages” does not include any payment made to, or on behalf of, an employee or his or her beneficiary:
(a)From or to a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 501(a) of that code at the time of the payment, unless the payment is made to an employee of the trust as remuneration for services rendered as an employee and not as a beneficiary of the trust.
(b)Under or to an annuity plan which, at the time of the payment, is a plan described in Section 403(a) of the Internal Revenue Code.
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Legislative history
Amended by Stats. 1997, Ch. 611, Sec. 108. Effective October 3, 1997.