Section 22960.2.

Cal. Government Code - GOV § 22960.2.
in effect
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(a) The State Peace Officers’ and Firefighters’ Defined Contribution Plan is a qualified money purchase pension plan under Section 401(a) of Title 26 of the United States Code. (b) The design and administration of the State Peace Officers’ and Firefighters’ Defined Contribution Plan shall conform with the applicable provisions of Title 26 of the United States Code and the Revenue and Taxation Code.

References

referencesCal. Government Code - GOV § 401.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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