Section 21755 Of Part 3.4. Internal Revenue Code Compliance And Replacement Benefit Plan From California Government Code >> Division 5. >> Title 2. >> Part 3.4.

. Internal Revenue Service Procedure 92-42 shall apply to all changes in benefit structure adopted by any employer regardless of whether the change was adopted before August 3, 1992, or on or after August 3, 1992. Internal Revenue Service Notice 89-45 shall not be applied to any changes in benefit structure adopted by any employer.