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.
Structure Arkansas Code
Title 21 - Public Officers and Employees
Chapter 5 - Compensation and Benefits
Subchapter 5 - Deferred Compensation
§ 21-5-503. Effect on other benefits
§ 21-5-504. Authority of state or political subdivision
§ 21-5-505. Authority of Department of Finance and Administration
§ 21-5-506. Administration of programs
§ 21-5-507. Payments by administrator
§ 21-5-508. Taxation of deferred income
§ 21-5-510. Liability of state or political subdivision
§ 21-5-511. Automatic enrollment in deferred compensation plan — Definitions