To the extent applicable, member contributions will be limited in accordance with Section 415(c) of the Internal Revenue Code. This provision applies for all years to which Section 415(c) applies to any member contributions under the system.
Cal. Code Regs. Tit. 2, § 553.5
Note: Authority cited: Section 20121, Government Code. Reference: Sections 20170, 20171 and 21750, Government Code; and Section 415, Title 26, United States Code.