(

a) Subject to the limitations of this

section and federal law, the Franchise Tax Board may provide the Public Employees’ Retirement System with the names and addresses or other identification or location information from income tax returns or other records required under

Part 10 (commencing with

Section 17001) or this part, for both of the following:

(1) Solely for the purposes of disbursing unclaimed benefits pursuant to

Chapter 13 (commencing with

Section 21250) and

Chapter 14 (commencing with

Section 21490) of Part of Division of Title of the Government Code and distributing member statements on an annual basis.

(2) Until June 30, 2016, solely for the purpose of filing required data pursuant to the Early Retiree Reinsurance Program (Sec. 1102, Public Law 111-148; 42 U.S.C.

Sec. 18002), Part of Title of the Code of Federal Regulations, and related departmental directives. (

b) Neither the Public Employees’ Retirement System, nor its agents, nor any of its current or former officers or employees, shall disclose or use any information obtained pursuant to this

section except as provided in this section. Any disclosure not authorized by this

section is a misdemeanor. (

c) The Franchise Tax Board may from time to time review the use of information provided to the Public Employees’ Retirement System pursuant to this

section and the Public Employees’ Retirement System shall provide the Franchise Tax Board with access for that purpose. The reviews shall be limited to ensuring that the Public Employees’ Retirement System uses the information provided by the Franchise Tax Board only in the manner specified in subdivision (a). The Franchise Tax Board shall report all findings to the Public Employees’ Retirement System.