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.
Section: Previous 21-5-502 21-5-503 21-5-504 21-5-505 21-5-506 21-5-507 21-5-508 21-5-509 21-5-510 21-5-511 NextLast modified: November 15, 2016