Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17508.2 — Deferred Compensation
Cal. Rev. & Tax. Code § 17508.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2014-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows:
Citator
Cal. Rev. & Tax. Code § 17508.2 — Deferred Compensation is in force in the current edition of the Code, and nothing recorded condemns it.
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 percent” in lieu of the phrase “20 percent” in Section 409A(a)(1)(B)(i)(II) of the Internal Revenue Code.
(b) By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section 409A(b)(5)(A)(ii) of the Internal Revenue Code.