Gov. Code, § 31899.3 · Chapter 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program
Gov. Code, § 31899.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 any person who for the first time becomes a member of a retirement system on or after January 1, 1990, shall be subject to the limitations in the Internal Revenue Code upon benefits that may be paid by public retirement systems. That person may not have any retirement right or benefit that exceeds those limitations, and no retirement right or benefit may accrue to or vest in that person under Chapter 3 (commencing with Section 31450) that exceeds those limitations. That person may, however, have retirement rights and benefits under the replacement benefits program established under this chapter.
(b) Each retirement board shall provide to each employer a notice of the content and effect of subdivision (a) for distribution, prior to employment, to each person who may become a member and to each person who for the first time becomes a member on or after January 1, 1990.
(c) Chapter 3 (commencing with Section 31450) shall be construed as if it included this section.
(d) This section does not apply in a county of the first class as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, which county is instead subject to Article 2.1 (commencing with Section 31510) of Chapter 3.
Notes and commentary — not statutory text
History
Added by renumbering Section 31899.4 by Stats. 2003, Ch. 520, Sec. 11. Effective January 1, 2004.
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=31899.3.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, § 28020Printed as Section 28020
- Gov. Code, § 28022Printed as Section 28022
- Gov. Code, tit. 3, div. 4, pt. 3, ch. 3County Employees Retirement Law of 1937Printed as Chapter 3 (commencing with Section 31450) | Chapter 3 (commencing with Section 31450) of this part
- Gov. Code, tit. 3, div. 4, pt. 3, ch. 3, art. 2.1Additional Plan for Counties of the First ClassPrinted as Article 2.1 (commencing with Section 31510) of Chapter 3
Cited by 1 provision
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Government Code
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