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 Ann. § 21-5-508
Taxation of deferred income
Acts 1975, No. 669, § 6; A.S.A. 1947, § 12-1623; Acts 2007, No. 1009, § 17; 2013, No. 452, § 2.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.