Arkansas Statutes
§ 21-5-508 — Taxation of deferred income
Arkansas·Title 21
A sum deferred under the deferred compensation program is not subject to income taxation until a distribution is made to the employee or beneficiary unless an employee has by contract directed that his or her contribution is to be deposited into a Roth deferred compensation plan.
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Legislative History
Amended by Act 2013, No. 452,§ 2, eff. 8/16/2013. Acts 1975, No. 669, § 6; A.S.A. 1947, § 12-1623; Acts 2007, No. 1009, § 17.
Nearby Sections
15
§ 21-1-101
Computation of length of service§ 21-1-102
Term of office of certain officers§ 21-1-103
Service recognition program§ 21-1-105
Employee benefit programs§ 21-1-201
Gender not a bar to holding office§ 21-1-207
Public employees§ 21-1-301
Title§ 21-1-302
Legislative intent§ 21-1-303
Definitions§ 21-1-305
§ 21-1-305