2010 California Code
Government Code
Chapter 1. General Provisions

22970.  (a) The Supplemental Contributions Program is hereby
established to be a defined contribution plan within the meaning of
subsection (i) of Section 414 of Title 26 of the United States Code.
This program shall operate in accordance with the plan document
adopted by the board.
   (b) This part does not establish a new program, but rather
recodifies, and further defines the Supplemental Contributions
Program as amended by Chapter 576 of the Statutes of 1994, to ensure
full compliance with the applicable provisions of Title 26 of the
United States Code.



22970.1.  The benefits provided under the Supplemental Contributions
Program shall supplement the benefits provided under Part 3
(commencing with Section 20000) and Chapter 3.5 (commencing with
Section 9350) of Part 1 of Division 2.


22970.2.  The design and administration of the Supplemental
Contributions Program shall conform with the applicable provisions of
Title 26 of the United States Code and the Revenue and Taxation
Code.


22970.3.  If any provision of this part or application thereof to
any person or circumstance is held invalid, that invalidity shall not
affect other provisions or applications of this part that can be
given effect without the invalid provision or application by a court
of competent jurisdiction application, and to this end the provisions
of this part are severable.