2010 California Code
Government Code
Chapter 6. Contributions

22970.55.  (a) Employee after-tax contributions to the plan shall be
made solely at the option of the participant.
   (b) Employee contributions may be made directly by the participant
to the plan on a periodic basis as specified by the board, or may be
withheld from the employee's compensation after taxes and submitted
by the employer through payroll deduction.
   (c) The board shall establish the minimum contribution amount.



22970.56.  (a) Notwithstanding any other provision of law to the
contrary, contributions to the plan shall be subject to the
applicable limitations imposed by Section 415 of Title 26 of the
United States Code, as that section may be amended from time to time
and as these limits may be adjusted by the Commissioner of Internal
Revenue.
   (b) Notwithstanding any other provision of law or contract to the
contrary, the amount of compensation that is taken into account in
determining the allocations to each participant's account under the
plan shall not exceed the applicable annual compensation limitations
prescribed by paragraph (17) of subsection (a) of Section 401 of
Title 26 of the United States Code, as that section may be amended
from time to time and as that limit may be adjusted by the
Commissioner of Internal Revenue.
   (c) The plan shall provide for the return of excess annual
additions and the gain attributable thereto in accordance with
Section 415 of Title 26 of the United States Code. In the event that
a participant participates in more than one plan of the employer, any
annual additions shall be deemed to consist first of annual
additions to this plan.


22970.57.  (a) There shall be no employer contributions to the plan.
   (b) There shall be no employer payment of participant
contributions on behalf of a participant in accordance with paragraph
(2) of subsection (h) of Section 414 of Title 26 of the United
States Code.



22970.58.  The board may amend the plan to permit a participant to
transfer funds from an eligible retirement plan into this plan to the
extent that the transfers are allowed under applicable federal and
state laws, and pursuant to the terms and conditions established by
the board.