{"code":"EDC","codeName":"Education Code","section":"26101","citation":"Ed. Code, § 26101","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1"},{"name":"DIVISION 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1/division-1"},{"name":"PART 14. STATE TEACHERS’ RETIREMENT SYSTEM CASH BENEFIT PROGRAM [26000. - 28101.]","url":"https://blackletter.si/education-code/title-1/division-1/part-14"},{"name":"CHAPTER 2. Definitions [26100. - 26145.]","url":"https://blackletter.si/education-code/title-1/division-1/part-14/chapter-2"}],"history":"Added by Stats. 1995, Ch. 592, Sec. 16.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>“Actuarial equivalent” means a benefit that has the same present value as the benefit it replaces based on interest rates and mortality tables recommended by the actuary and adopted by the board as a plan amendment.</p>","text":"“Actuarial equivalent” means a benefit that has the same present value as the benefit it replaces based on interest rates and mortality tables recommended by the actuary and adopted by the board as a plan amendment.","otherVersions":[],"url":"https://blackletter.si/education-code/definitions-26101","source":"California Legislative Information bulk export (pubinfo)"}