California Code of Regulations
Title 2 - Administration
Division 1 - Administrative Personnel
Chapter 3 - Department of Human Resources
Subchapter 1 - General Civil Service Rules
Article 27 - 457 Deferred Compensation Plan
Section 599.940 - An Eligible Plan

Universal Citation: 2 CA Code of Regs 599.940
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

The Department shall adopt and provide for the administration of the State of California's Deferred Compensation "Plan" as authorized and governed by the Internal Revenue Code section 457 and part I, subchapter A, chapter I, title 26 of the Code of Federal Regulations (State and Local Government Deferred Compensation Plans). The state Plan shall incorporate and comply with these federal laws and regulations.

1. New Article 27 (Sections 599.940-599.943) filed 1-9-86; effective thirtieth day thereafter (Register 86, No. 2).
2. Amendment of article heading filed 10-22-2012; operative 11-21-2012 (Register 2012, No. 43).
3. Change without regulatory effect amending section and NOTE filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).

Note: Authority cited: Sections 18502, 19815.4(d) and 19993, Government Code. Reference: Sections 19815.2, 19815.4, 19815.6 and 19993, Government Code; and Section 457, United States Code, Internal Revenue.

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