us-ca/guidance/ftb/summary-of-federal-income-tax-changes/block-225 — Details of Public Law 117-2, section 9705 , Extended Amortization for Single Employer Plans · Axiom

Axiom
California
Guidance
Ftb
Summary Of Federal Income Tax Changes
Block 225

Details of Public Law 117-2, section 9705 , Extended Amortization for Single Employer Plans

Official source

California automatically conforms to IRC section 430 under RTC section 17501(b), including this section’s extended amortization period and the reduction of the shortfall amortization bases and installments for single employer plans.

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