(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.
(Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.)
Last modified: October 25, 2018