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California Unemployment Insurance Code

§ 928

UIC § 928Div. 1 · Part 1 · Ch. 4 · Art. 2

Statute text

View on leginfo.ca.gov
Unless otherwise specifically provided, the definitions and qualifications of deferred compensation plans shall be determined for purposes of this part in accordance with Subchapter D (commencing with Section 401) of Chapter 1 of Subtitle A of the Internal Revenue Code. When applying the Internal Revenue Code for the purposes of this part, any reference to regulations of the Internal Revenue Service shall not apply if the Employment Development Department has adopted and issued regulations on this subject. In the absence of regulations issued by the Employment Development Department, regulations issued under the Internal Revenue Code shall govern the interpretation of this part.

Legislative history

Added by Stats. 1986, Ch. 847, Sec. 1.

Source: California Unemployment Insurance Code § 928 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.