California generally conforms to the Federal treatment of 401(k) plans. AB 276, signed by the governor Sept. 11, 2020, added R&TC Sec 17085(f) conforming CA law to the CARES Act provisions regarding Covid-19 plan loans in 2020 that (1) increase the maximum amount a plan participant beneficiary can borrow from a qualified employer plan from $50,000 to $100,000 and (2) changes the “half of present value” test to ‘‘the present value of the nonforfeitable accrued benefit of the employee under the plan.’’