An organization or trust described in 26 U.S.C. § 401(a), as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.
Ark. Code Ann. § 26-51-308
Trusts for qualified deferred compensation plans exempt
Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.
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.