§ 23701s
40 words·~1 min read·
/ca/revenue-and-taxation-code/23701sA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.