Details of Public Law 117-328, section 125 , Improving Coverage for Part-Time Workers

California’s PITL and CTL provides that federal changes to IRC section 401(k), 403(b), and 416 apply without regard to taxable year to the same extent as applicable for federal income tax purposes. In other words, the PITL and CTL automatically conform to federal changes made to IRC section 401(k), 403(b), and 416. As a result, the federal requirement automatically applies under California law.

ERISA Preemption

Additionally, federal ERISA sections specifically preempt state laws relating to certain employee benefit plans in California.