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.
Cal. Gov. Code § 21755
INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN
Repealed and added by Stats. 1995, Ch. 379, Sec. 4
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.