California Code, EDC 26001.

California Code, EDC 26001.

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Education Code - EDC

TITLE 1 GENERAL EDUCATION CODE PROVISIONS [1. - 32527]   ( Title 1 enacted by Stats. 1976, Ch. 1010. )   DIVISION 1 GENERAL EDUCATION CODE PROVISIONS [1. - 32527]   ( Division 1 enacted by Stats. 1976, Ch. 1010. )   PART 14. STATE TEACHERS’ RETIREMENT SYSTEM CASH BENEFIT PROGRAM [26000 - 28101]   ( Heading of Part 14 amended by Stats. 2009, Ch. 304, Sec. 32. )  Â

CHAPTER 1. General Provisions [26000 - 26004] Â Â ( Chapter 1 added by Stats. 1995, Ch. 592, Sec. 16. )

  26001.  The design and administration of the plan, including the Cash Balance Benefit Program, shall comply with the applicable provisions of the Internal Revenue Code and the Revenue and Taxation Code. The Teachers’ Retirement Board may amend the plan to comply with the applicable federal laws and regulations to the extent permitted by law, to establish or revise the minimum interest rate, to declare additional earnings credit, to declare additional annuity credit, and to adopt and amend actuarial assumptions for all purposes under the plan. (Amended by Stats. 1998, Ch. 965, Sec. 229. Effective January 1, 1999.)