KCERA makes no representations or warranties, expressed or implied, with respect to the materials found on this website. It is intended for general information purposes only. In addition, KCERA cannot and does not represent that the information on this site is current. While KCERA has made every reasonable effort to offer the most current information possible, inadvertent errors can occur.

KCERA is governed by California law, the Internal Revenue Code, and various rules and regulations, all of which are complex and subject to change. In the event of any conflict between these governing authorities and the information on this website, the governing authorities have precedence. Site users are strongly encouraged to consult with a retirement service representative about specific issues and not rely on the general information contained in this website.

The information provided is not intended to serve as legal advice or as legal opinion. By using this site, the site user agrees to release and hold KCERA, and its agents and representatives, harmless from any and all claims, demands, and causes of action of any kind or nature whatsoever now and in the future arising out of or in connection with the use of this site or the information provided herein.