Colorado § 24-51-403 Contributions assumed and paid by the employer

Colorado Statutes

§ 24-51-403 — Contributions assumed and paid by the employer

Colorado § 24-51-403

Title 24Government

Art.Public Employees' Retirement Association

This text of Colorado § 24-51-403 (Contributions assumed and paid by the employer) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 24-51-403 (2026).

Text

For purposes
of deferring federal income tax imposed on salary, the member contributions and
the working retiree contributions assumed and paid for by the employer shall be in
lieu of paying such amounts as salary and shall be treated as employer
contributions pursuant to the provisions of 26 U.S.C. sec. 414 (h)(2), as amended. For
all other purposes of this article, member contributions assumed and paid for by the
employer shall be considered member contributions.

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For purposes
of deferring federal income tax imposed on salary, the member contributions and
the working retiree contributions assumed and paid for by the employer shall be in
lieu of paying such amounts as salary and shall be treated as employer
contributions pursuant to the provisions of 26 U.S.C. sec. 414 (h)(2), as amended. For
all other purposes of this article, member contributions assumed and paid for by the
employer shall be considered member contributions.

Legislative History

Source: L. 87: Entire article R&RE, p. 1056, � 1, effective July 1. L. 2010: Entire section amended, (SB 10-001), ch. 2, p. 7, � 7, effective January 1, 2011.