The plan is intended to constitute a governmental plan as defined by Section 414(d) of the Internal Revenue Code (26 U.S.C. § 414(d)) and, as such, the plan and all benefits payable thereunder are intended to satisfy all requirements of Section 401(a) of the Internal Revenue Code (26 U.S.C. § 401(a)) that apply to the plan.

(Added by Stats. 2014, Ch. 790, Sec. 2. (AB 611) Effective September 29, 2014.)