
As used in this Article, "qualified 403 (b) plan" means investment programs, including annuities and custodial accounts, which qualify for the benefits provided in United States Internal Revenue Code Section 403 (b), and California Revenue and Taxation Code Sections 17502.5 and 17512 as they may be from time to time amended, and regulations issued thereunder.
Authority cited:
Education Code 66600
Education Code 89030
Education Code 89035
Education Code 89500
Reference:
Education Code 89505
(Amended by Register 82, No. 39.)