Statute · California Government Code

Cal. Gov't Code § 21756 — INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN

Cal. Gov't Code § 21756

Type: Statute
Source: California Government Code
Jurisdiction: California
Date: 1996-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Gov't Code § 21756 — INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Notwithstanding any other provision of law, the retirement rights conferred by this part upon any person who for the first time becomes a member on or after January 1, 1990, shall be subject to, and that person shall not have any retirement right or benefit that exceeds, and no retirement right or benefit under this part shall accrue to or vest in that person, that exceeds, the limitations in the Internal Revenue Code upon public retirement systems.

(b) The board shall provide to each employer a notice of the content and effect of subdivision (a) for distribution, prior to employment, to each person who may become a member and to each person who for the first time becomes a member on or after January 1, 1990.