Details of Public Law 117-328, section 606 , Consolidated Appropriations Act, 2023, Enhancing Retiree Health Benefits in Pension Plans

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 420. Therefore, the federal changes made by this provision automatically applies under California law.

ERISA Preemption

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