{"data":{"id":"us-ca/gov-21710","jurisdiction":"us-ca","citation":"GOV § 21710","heading":"","body":"For purposes of this chapter, the following definitions shall apply:\n(a) “Participating employer” means an employer that is authorized and has elected to participate in the prefunding plan.\n(b) “Prefunding plan” means the California Employers’ Pension Prefunding Trust Fund, a trust fund administered by the board, for the purpose of investing employer payments toward their required pension contributions to a defined benefit pension plan and that is intended to meet the requirements of Section 115 of the Internal Revenue Code.\n(c) “Required pension contributions” means future contributions to a defined benefit pension plan required to fund the present value of plan benefits, calculated in compliance with Actuarial Standards of Practice of the American Academy of Actuaries.","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 19. California Employers’ Pension Prefunding Trust Program [21710. - 21716.]"],"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":"ee2b07f91090f44e410d381c3b85443d891c26678b34d50cbda16e89832bd875","source_id":"us-ca","stale":false,"prev":"us-ca/gov-21703","next":"us-ca/gov-21711"},"notice":"GroundRules: Original legal text. Not legal advice."}