Notwithstanding any other provision of this part or any other law to the contrary, any sum deferred under the deferred compensation program shall not be included for the purposes of computation of any federal income taxes withheld on behalf of any employee, unless the deferred sum is designated by the employee as Roth 401(k) contributions under § 8-25-305.
Structure 2021 Tennessee Code
Title 8 - Public Officers and Employees
Chapter 25 - Deferred or Tax-Sheltered Compensation Programs
Part 1 - Government Employees Deferred Compensation Plan Act
§ 8-25-102. Definition of Employee
§ 8-25-106. Program Supplemental
§ 8-25-107. Other Benefits Unaffected by Deferral
§ 8-25-108. Federal Income Tax Computation
§ 8-25-114. Plan Required to Honor Claims Under Qualified Domestic Relations Order