Gov. Code, § 31899 · Chapter 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program
Gov. Code, § 31899
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 income tax on public employer contributions to public employee pensions, and to ensure that members are provided with retirement and other related benefits that are commensurate, to the extent deemed reasonable, with the services rendered without violating the intent and purposes of Section 415 of the Internal Revenue Code.
(b) To achieve this purpose, this chapter incorporates certain pension payment limitations and elects the “grandfather” option in Section 415(b)(10) of the Internal Revenue Code. Also, this chapter provides for certain replacement benefits.
(c) On or after January 1, 2013, the application of this chapter is limited as specified in Section 7522.43.
Notes and commentary — not statutory text
History
Amended by Stats. 2013, Ch. 247, Sec. 50. (AB 1380) Effective January 1, 2014.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=31899.
- Text hash
- sha256 3f15e2223adedf4a98565bb23a6ed093ece7e5e7205e9657e8c3f5ed9efdd8cb
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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