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California Family Code Section 80

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"Employee benefit plan" includes public and private retirement,
pension, annuity, savings, profit sharing, stock bonus, stock
option, thrift, vacation pay, and similar plans of deferred or fringe
benefit compensation, whether of the defined contribution or defined
benefit type whether or not such plan is qualified under the
Employee Retirement Income Security Act of 1974 (P.L. 93-406)
(ERISA), as amended.  The term also includes "employee benefit plan"
as defined in Section 3 of ERISA (29 U.S.C.A. Sec.  1002(3)).

Last modified: January 12, 2009