1. No plan in the Program becomes effective and no deferral may be made until the plan meets the requirements of 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other federal law authorizing a plan to reduce taxable compensation or other forms of compensation, as applicable, for eligibility.
2. Income deferred during a period in which no income tax is imposed by the State or a political subdivision may not be taxed when paid to the employee.
(Added to NRS by 1977, 895; A 1979, 798; 1987, 1824; 2001, 1005; 2003, 1409)
Structure Nevada Revised Statutes
Chapter 287 - Programs for Public Employees
NRS 287.0205 - Reinstatement of insurance by retired public officer or employee or surviving spouse.
NRS 287.0404 - "Board" defined.
NRS 287.0405 - "Participating local governmental agency" defined.
NRS 287.04052 - "Participating public agency" defined.
NRS 287.04054 - "Participating state agency" defined.
NRS 287.0406 - "Program" defined.
NRS 287.04062 - "Program Fund" defined.
NRS 287.04064 - "Retirees’ Fund" defined.
NRS 287.041 - Creation; composition; qualifications; terms; vacancies; removal.
NRS 287.042 - Compensation; administrative leave from service of State.
NRS 287.0422 - Reimbursement of expenses of witnesses.
NRS 287.0425 - Executive Officer: Reports.
NRS 287.043 - Powers and duties.
NRS 287.04345 - Procedure for awarding contracts to vendors.
NRS 287.0436 - Creation; purpose.
NRS 287.04364 - Uses; fiduciary duty of Board.
NRS 287.0438 - Records of Program deemed public records; exception.
NRS 287.0475 - Reinstatement of insurance by retired public officer or employee or surviving spouse.
NRS 287.0485 - No inherent right to certain benefits.
NRS 287.049 - Costs of premiums or contributions to be budgeted.
NRS 287.050 - Declaration of legislative policy.
NRS 287.060 - "Employee" defined.
NRS 287.070 - "Employee tax" defined.
NRS 287.080 - "Employment" defined.
NRS 287.090 - "Federal Insurance Contributions Act" defined.
NRS 287.100 - "Political subdivision" defined.
NRS 287.110 - "Secretary" defined.
NRS 287.120 - "Social Security Act" defined.
NRS 287.130 - "State agency" defined.
NRS 287.140 - "Wages" defined.
NRS 287.150 - Federal-state agreement: Provisions.
NRS 287.160 - Interstate instrumentality: Powers.
NRS 287.170 - Contributions by state employees.
NRS 287.180 - Plans for coverage of employees of political subdivisions.
NRS 287.210 - Social Security Administration Fund: Creation; sources; disbursements.
NRS 287.220 - Regulations of state agency.
NRS 287.230 - Studies of state agency.
NRS 287.260 - "Committee" defined.
NRS 287.270 - "Deferred compensation" defined.
NRS 287.275 - "Executive Officer" defined.
NRS 287.300 - "Investment" defined.
NRS 287.310 - "Program" defined.
NRS 287.335 - Interest and income earned on money in deferred compensation account.
NRS 287.337 - Employment of staff or consultants by Executive Officer.
NRS 287.338 - Procedure for awarding contracts to vendors.
NRS 287.340 - Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
NRS 287.360 - Program additional to other retirement, pension and benefit systems.
NRS 287.370 - Use of appropriated money in administration of Program.
NRS 287.391 - "Committee" defined.
NRS 287.401 - "Deferred compensation" defined.
NRS 287.411 - "Program" defined.
NRS 287.420 - Employer may agree with employee to defer compensation; investment of withheld money.
NRS 287.440 - Governing body may appoint committee to administer program; powers of committee.
NRS 287.450 - Deferrals of compensation: Deductions from payroll; limitation on amount deferred.
NRS 287.470 - Program additional to other retirement, pension and benefit systems.
NRS 287.480 - Use of appropriated money in administration of program.
NRS 287.510 - Contracts authorized; payment.
NRS 287.520 - Duties of employee organization.
NRS 287.530 - Employee organization as trustee of money collected; claims.