Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
(Amended by Stats. 2003, Ch. 185, Sec. 12. Effective January 1, 2004.)
Section 17509
Rev. & Tax. Code § 17509, under Deferred Compensation.
Rev. & Tax. Code § 17509