California Legal Codes and Statutes

§ 21755

Repealed and added by Stats. 1995, Ch. 379, Sec. 4. Effective January 1, 1996. Conditionally inoperative as prescribed in Section 21763.

Internal Revenue Service Procedure 92-42 shall apply to all changes in benefit structure adopted by any employer regardless of whether the change was adopted before August 3, 1992, or on or after August 3, 1992. Internal Revenue Service Notice 89-45 shall not be applied to any changes in benefit structure adopted by any employer.

Cite this section

Cal. Gov. Code § 21755 (2026)
https://ca.codecond.com/codes/gov/title-2-government-of-the-state-of-california/division-5-personnel/part-3-4-internal-revenue-code-compliance-and-replacement-benefit-plan/section-21755

Other sections in Part 3.4 - INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN

§ 21750§ 21751§ 21752§ 21752.5§ 21753§ 21754§ 21755§ 21756§ 21757§ 21758§ 21759§ 21760§ 21761§ 21762§ 21763§ 21764§ 21765

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.