Gov. Code, § 75088.3 · Article 4.5. Extended Service Incentive Program
Gov. Code, § 75088.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The required beginning date of distributions that reflect the entire interest of the judge shall be as follows:
(a) In the case of a lump-sum distribution to the judge, the lump-sum payment shall be made not later than April 1 of the calendar year following the later of the calendar year in which the judge attains the age prescribed by Section 401(a)(9) of the Internal Revenue Code or the calendar year in which the judge terminates employment.
(b) In the case of a program payment payable on account of the judge’s death, the distribution shall be made no later than December 31 of the calendar year in which the fifth anniversary of the judge’s date of death occurs unless the beneficiary is the judge’s spouse in which case distributions shall commence on or before the later of either:
(1) December 31 of the calendar year immediately following the calendar year in which the judge dies.
(2) December 31 of the calendar year in which the judge would have attained the age prescribed by Section 401(a)(9) of the Internal Revenue Code.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 159, Sec. 17. (SB 885) Effective January 1, 2024.
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=75088.3.
- Text hash
- sha256 053caac622dcb191dae1d637cfa1fd7552829faccc2c5210b99f1caf2bdc290a
- Composed by
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.