CHAPTER 5. Deferred Compensation [17501. - 17510.]
Chapter 5 repealed and added by Stats. 1983, Ch. 488, Sec. 36.
§§ 17501–17510 · 13 sections
- § 17501 (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, shall apply, except as otherwise provided. (b)…
- § 17501.5 The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the…
- § 17501.7 The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the…
- § 17501.8 (a) The following amendments made by the Consolidated Appropriations Act, 2023 (Public Law 117-328) shall apply for purposes of this part, Part 10.2…
- § 17502 (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating…
- § 17504 (a) The provisions of Section 402 of the Internal Revenue Code, relating to taxability of beneficiaries of employees’ trusts, shall be modified as follows: (1)…
- § 17506 The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuities, shall be modified to provide that the basis of any…
- § 17507 The provisions of Section 408 of the Internal Revenue Code, relating to individual retirement accounts, shall be modified as follows: (a) The following…
- § 17508 The provisions of Section 408(o) of the Internal Revenue Code, relating to definitions and rules relating to nondeductible contributions to individual…
- § 17508.2 For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows: (a) By substituting the phrase “five…
- § 17509 Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
- § 17509.5 (a) For taxable years beginning on or after January 1, 2026, Section 530A of the Internal Revenue Code, relating to 530A accounts, added by Section 70204(a)(1)…
- § 17510 Section 7701(j) of the Internal Revenue Code, relating to Federal Thrift Savings Funds, applies, except as otherwise provided.