Effective Sep 30, 2015Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.
A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.