California Revenue and Taxation Code § 23701n

(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows: (1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).” (2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”

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