ARKANSAS STATUTES AND CODES
§ 26-51-308 - Trusts for qualified deferred compensation plans exempt.
26-51-308. Trusts for qualified deferred compensation plans exempt.
An organization or trust described in section 401(a) of the Internal Revenue Code, as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, 26-51-101 et seq.
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