Details of Public Law 117-328, section 320 , Eliminating Unnecessary Plan Requirements Related to Unenrolled Participants

Under RTC sections 17501 and 24601, California automatically conforms to the federal changes made to Part I of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, which includes IRC section 414. As a result, the federal provision automatically applies under California law.

ERISA Preemption

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