Section 928 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.
928
. Unless otherwise specifically provided, the definitions and
qualifications of deferred compensation plans shall be determined for
purposes of this part in accordance with Subchapter D (commencing
with Section 401) of Chapter 1 of Subtitle A of the Internal Revenue
Code. When applying the Internal Revenue Code for the purposes of
this part, any reference to regulations of the Internal Revenue
Service shall not apply if the Employment Development Department has
adopted and issued regulations on this subject. In the absence of
regulations issued by the Employment Development Department,
regulations issued under the Internal Revenue Code shall govern the
interpretation of this part.