Section 100043.

Latest version.

The board shall not implement the program if the IRA arrangements offered fail to qualify for the favorable federal income tax treatment ordinarily accorded to IRAs under the Internal Revenue Code, or if it is determined that the program is an employee benefit plan under the federal Employee Retirement Income Security Act.

(Added by Stats. 2012, Ch. 734, Sec. 3. Effective January 1, 2013.)

                    
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