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.
(Added by Stats. 2010, Ch. 14, Sec. 79. (SB 401) Effective January 1, 2011.)
Section 24950.5
Rev. & Tax. Code § 24950.5, under Nontaxable Exchanges.
Rev. & Tax. Code § 24950.5