The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.
Cal. Rev. & Tax. Code § 24950.5
Nontaxable Exchanges
Added by Stats. 2010, Ch. 14, Sec. 79
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.