{"code":"GOV","codeName":"Government Code","section":"21701","citation":"Gov. Code, § 21701","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 5. PERSONNEL [18000. - 22980.]","url":"https://blackletter.si/government-code/title-2/division-5"},{"name":"PART 3. PUBLIC EMPLOYEES' RETIREMENT SYSTEM [20000. - 21716.]","url":"https://blackletter.si/government-code/title-2/division-5/part-3"},{"name":"CHAPTER 18. California Public Employees Retirement System School Employees Alternative System [21700. - 21703.]","url":"https://blackletter.si/government-code/title-2/division-5/part-3/chapter-18"}],"history":"Added by Stats. 1997, Ch. 951, Sec. 10.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>The plan shall be designed and implemented to comply with pertinent provisions of the federal Internal Revenue Code and federal Internal Revenue Service regulations and guidelines.</p>","text":"The plan shall be designed and implemented to comply with pertinent provisions of the federal Internal Revenue Code and federal Internal Revenue Service regulations and guidelines.","otherVersions":[],"url":"https://blackletter.si/government-code/california-public-employees-retirement-system-school-21701","source":"California Legislative Information bulk export (pubinfo)"}