California § 20114.5 - As used in this section: (1) A reference to Section 4980A of the Internal Revenue
Full text of California Public Contract Code - PCC § 20114.5 — As used in this section: (1) A reference to Section 4980A of the Internal Revenue, with citation guidance and answers to common questions.
§ 20114.5. As used in this section: (1) A reference to Section 4980A of the Internal Revenue
(a) As used in this section: (1) A reference to Section 4980A of the Internal Revenue Code means Section 4980A of the federal Internal Revenue Code of 1986 as amended (26 U.S.C. Sec. 4980A) and also means former Section 4981A of the federal Internal Revenue Code of 1986. (2) âExcess retirement accumulationâ has the meaning given it in paragraph (3) of subsection (d) of Section 4980A. (b) If the federal estate tax is increased under subsection (d) of Section 4980A of the Internal Revenue Code, the amount of the increase shall be a charge against the persons who receive the excess retirement accumulation that gives rise to the increase, and shall be equitably prorated among all persons who receive interests in qualified employer plans and individual retirement plans to which the excess retirement accumulation is attributable.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 20114.5
What does Public Contract Code - PCC § 20114.5 cover?
Section 20114.5 ("As used in this section: (1) A reference to Section 4980A of the Internal Revenue") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 20114.5?
A common citation format is "Public Contract Code - PCC § 20114.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 20114.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.