CHAPTER 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program
Heading of Chapter 3.9 amended by Stats. 2003, Ch. 520, Sec. 7.
§§ 31899–31899.9 · 10 sections
- § 31899 (a) The purpose of this chapter is to ensure the federal tax-exempt status of the county employees’ retirement systems, to preserve the deferred treatment of…
- § 31899.1 (a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter. (b) The term “Internal Revenue Code” includes all…
- § 31899.2 (a) In accordance with Section 31899.3, the retirement benefits for any person who for the first time became a member of the system on or after January 1,…
- § 31899.3 (a) Notwithstanding any other provision of law, the retirement rights conferred by this chapter and by Chapter 3 (commencing with Section 31450) of this part…
- § 31899.4 (a) Each county and district shall provide a program to replace the benefits that are limited by Section 415 of the Internal Revenue Code for members whose…
- § 31899.5 Each county, and each district that establishes its own replacement benefits program, shall administer the replacement benefits program established by it…
- § 31899.6 If the Internal Revenue Service determines that any provision of Chapter 3 (commencing with Section 31450) of this part or this chapter cannot be given effect…
- § 31899.7 (a) If Section 415 of the Internal Revenue Code is amended to exclude public retirement systems, or if the application of Section 415 of the Internal Revenue…
- § 31899.8 It is the sole intent of the Legislature, in enacting this chapter, to fully comply with the provisions of the Internal Revenue Code that apply to public…
- § 31899.9 The Legislature reserves the power and right to amend this chapter, as needed to effect its purposes. This chapter shall be controlling over any memorandum of…