California Probate Code

§ 20114.5

PROB § 20114.5 Effective Jan 1, 2005Div. 10 · Ch. 1 · Art. 2

Statute text

(a)As used in this section:

(1)A reference to Section 4980A of the Internal Revenue Code means Section 4980A of the federal Internal Revenue Code of 1986 as amended (26 U.S.C. Sec. 4980A) and also means former Section 4981A of the federal Internal Revenue Code of 1986.

(2)“Excess retirement accumulation” has the meaning given it in paragraph (3) of subsection (d) of Section 4980A.

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Legislative history

Amended by Stats. 2004, Ch. 183, Sec. 281. Effective January 1, 2005.