Statutes, codes, and regulations
Arkansas Code of 1987
Title 21 - PUBLIC OFFICERS AND EMPLOYEESChapter 5 - COMPENSATION AND BENEFITS
Subchapter 5 - DEFERRED COMPENSATION
Section 21-5-508 - Taxation of deferred income

Ark. Code § 21-5-508

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Current with legislation from 2024 effective through May 3, 2024.
Section 21-5-508 - Taxation of deferred income

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.

Ark. Code § 21-5-508

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.