California Government Code CHAPTER 3.9 - Internal Revenue Code County Compliance and Replacement Benefits Program

• Section 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 federal...
• Section 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 regulations, revenue...
• Section 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...
• Section 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 upon...
• Section 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...
• Section 31899.5.
  Each county, and each district that establishes its own replacement benefits program, shall administer the replacement benefits program established by it pursuant to this chapter....
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018