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California Revenue and Taxation Code

§ 66

RTC § 66 Effective Jan 1, 2000Div. 1 · Part 0.5 · Ch. 2

Statute text

View on leginfo.ca.gov
Change in ownership does not include any of the following:
(a)The creation, vesting, transfer, distribution, or termination of a participant’s or beneficiary’s interest in an employee benefit plan.
(b)Any contribution of real property to an employee benefit plan.
…

Legislative history

Amended by Stats. 1999, Ch. 941, Sec. 5. Effective January 1, 2000.

Source: California Revenue and Taxation Code § 66 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.