54A:6-21. Contributions to certain employee trusts
Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended.
L.1983, c. 571, s. 2, eff. Jan. 1, 1984.
Section: Previous 54a-6-9.2 54a-6-10 54a-6-11 54a-6-13 54a-6-14 54a-6-14.1 54a-6-15 54a-6-21 54a-6-22 54a-6-23 54a-6-24 54a-6-25 54a-6-25.1 54a-6-26 54a-6-27 Next
Last modified: October 11, 2016