Taxation of deferred income

1. Law
2. Arkansas Code
3. Public Officers and Employees
4. Compensation and Benefits
5. Deferred Compensation
6. 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.

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