California Revenue and Taxation Code 23701i – A voluntary employees’ beneficiary association described in Section …
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A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.
(Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)
Terms Used In California Revenue and Taxation Code 23701i
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC