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Section 17508.2 Of Chapter 5. Deferred Compensation From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 5.
17508.2
. For taxable years beginning on or after January 1, 2013,
Section 409A of the Internal Revenue Code is modified as follows:
(a) By substituting the phrase "five percent" in lieu of the phrase "20 percent" in Section 409A(a)(1)(B)(i)(II) of the Internal Revenue Code.
(b) By substituting the phrase "five percent" in lieu of the phrase "20 percent" in Section 409A(b)(5)(A)(ii) of the Internal Revenue Code.
(a) By substituting the phrase "five percent" in lieu of the phrase "20 percent" in Section 409A(a)(1)(B)(i)(II) of the Internal Revenue Code.
(b) By substituting the phrase "five percent" in lieu of the phrase "20 percent" in Section 409A(b)(5)(A)(ii) of the Internal Revenue Code.
