DIVISION 9. EXPENDITURE LIMITATIONS 7900-7914›PART 3.4. INTERNAL REVENUE CODE COMPLIANCE AND REPLACEMENT BENEFIT PLAN 21750-21765›ARTICLE 11. Prefunding Plan for Health Care Coverage for Annuitants 22940-22944.6
§ 22942
California Government Code · 2026-09 edition · updated 2026-09-27 · California
For purposes of this article, the following definitions shall apply:
(a) “Annuitant” means any of the following:
(1) An annuitant described in Section 22760.
(2) A person who retires from employment with an employer described in paragraph (2) of subdivision (c) and who receives postemployment health care benefits or other postemployment benefits from the prefunding plan provided by that employer.
(3) A surviving family member who receives postemployment health care benefits or other postemployment benefits as a beneficiary of a deceased person described in paragraph (2).
(b) “Employee” means an employee described in Section 22772. “Employee” also means an officer or employee of an employer described in paragraph (2) of subdivision (c).
(c) “Employer” means either of the following:
(1) An employer described in Section 22773.
(2) An entity described in Section 22920 that has one or more employees and that entity provides postemployment health care benefits or other postemployment benefits to annuitants.
(Added by Stats. 2007, Ch. 318, Sec. 3. Effective January 1, 2008.)
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