PLAN INFORMATION
The plan administered by CalPERS is a “governmental plan” as defined in section 414(d) of the Internal Revenue Code of 1986, and is not subject to the provisions of section 414(p) of the Internal Revenue Code and section 206(d) of ERISA which govern “qualified domestic relations orders.” The terms of the plan are set forth in the California Public Employees’ Retirement Law (“PERL”), which can be found at section 20000, et seq., of the California Government Code.
