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§ 23701s
Cal. Rev. & Tax. Code § 23701s
23701s
Effective Oct 7, 2005
Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.
(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.