AB 819 (PER&SS) – Internal Revenue Code 415 Compliance

Assembly Bill

Establishes the Replacements Benefit Program in compliance with Internal Revenue Code Section 415. Rescinds the election CalSTRS made exempting certain members from IRC 415 benefit limits. Also requires CalSTRS to restore benefits to certain members previously limited by federal law.

  • Version: Chaptered (Chapter 465, Statutes of 1999)
  • Sponsor: Teachers’ Retirement Board
  • Location: Signed by Governor
  • Board Position: Sponsor

CalSTRS Analysis:

As Amended 6/03/1999

As Amended 5/06/1999

As Introduced 2/24/1999


For an accessible version of any CalSTRS analysis on this page, contact ADACoordinator@CalSTRS.com.