California Code, EDC 26101.

California Code, EDC 26101.

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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 2. Definitions [26100 - 26145] Â Â ( Chapter 2 added by Stats. 1995, Ch. 592, Sec. 16. )

  26101.  “Actuarial equivalent” means a benefit that has the same present value as the benefit it replaces based on interest rates and mortality tables recommended by the actuary and adopted by the board as a plan amendment. (Added by Stats. 1995, Ch. 592, Sec. 16. Effective January 1, 1996.)