35 Miss. Code R. § 3-02-07-102
Current through May 31, 2024
Optional retirement allowances also include income from deferred compensation plans to the extent these plans are tax deferred under federal income tax law and the recipient is qualified to receive other retirement income based on minimum age, years of service, or other criteria at the time of receipt of the deferred compensation.
35 Miss. Code. R. § 3-02-07-102