§ 26-51-308. Trusts for qualified deferred compensation plans exempt

AR Code § 26-51-308 (2018) (N/A)
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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.