{"data":{"id":"us-ca/gov-21701","jurisdiction":"us-ca","citation":"GOV § 21701","heading":"","body":"The plan shall be designed and implemented to comply with pertinent provisions of the federal Internal Revenue Code and federal Internal Revenue Service regulations and guidelines.","path":["Government Code - GOV","TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","DIVISION 5. PERSONNEL [18000. - 22980.]","PART 3. PUBLIC EMPLOYEES' RETIREMENT SYSTEM [20000. - 21716.]","CHAPTER 18. California Public Employees Retirement System School Employees Alternative System [21700. - 21703.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c86c81c1c6b52591e1a396491bd9df617882d926c549e86eb3de01bc78c67720","source_id":"us-ca","stale":false,"prev":"us-ca/gov-21700","next":"us-ca/gov-21702"},"notice":"GroundRules: Original legal text. Not legal advice."}