Georgia Code, Title 45, Chapter 18, Article 2 - Deferred Compensation Plans

• § 45-18-30 - "Employee" Defined
  As used in this article, the term "employee" means any person, whether appointed or elected, who provides services for the state, including any state...
• § 45-18-31 - Deferred Compensation Plans Authorized for State, Municipalities, Counties, or Other Political Subdivisions
  The state or any county, municipality, or other political subdivision may contract with any employee to defer, in whole or in part, any portion...
• § 45-18-32 - Administration of Plans; Participation by Employees of County Boards of Health, School Systems, Lake Allatoona Preservation Authority, the Georgia Federal-State Shipping Point Inspection Service, and the Georgia Firefighters' Pension Fund; Provision in Plans for Income Tax Deferral Benefits
  The Board of Trustees of the Employees' Retirement System of Georgia shall administer any deferred compensation plan provided for the employees of the state....
• § 45-18-33 - Payments From Deferred Compensation Funds for Purchase of Insurance, Endowments, Annuities, Mutual Funds, or Savings From Funds Derived From Deferral; Custodian of Assets of the Fund
  Notwithstanding any other provision of law to the contrary, in order to carry out the provisions of the deferred compensation plan, the state or...
• § 45-18-34 - Plans Not to Reduce Pensions or Other Benefits
  The deferred compensation programs authorized by this article shall exist and serve in addition to retirement, pension, or benefit systems established by the state,...
• § 45-18-35 - Plans to Operate Without Cost to State, Counties, Cities, or Other Political Subdivisions
  The Board of Trustees of the Employees' Retirement System of Georgia or the administrator of the plan shall arrange for all services required to...
• § 45-18-36 - Institution of Salary Deductions; Records of Individual Account Information
  (a) The salary reduction or deductions referred to in this article shall be instituted at the request of the participating employees by the payroll...
• § 45-18-37 - Special Pay Plan for Deferred Payment of Special Compensation to Reduce Federal Tax Burden
  Reserved. Repealed by Ga. L. 2007, p. 172, § 1/HB 213, effective July 1, 2007.
• § 45-18-38 - Board of Trustees of the Employees' Retirement System to Be the Successor to the State Personnel Board and Employee Benefit Council for Administration of Deferred Compensation Plans; Employment of and Contracting With Agents
  (a) Effective July 1, 2005, the Board of Trustees of the Employees' Retirement System of Georgia shall be the successor to the State Personnel...

Last modified: October 14, 2016