TITLE 36
Public Officers and Employees

CHAPTER 36-13
Deferred Compensation Plans

SECTION 36-13-6


§ 36-13-6 Other benefits unaffected.

The deferred compensation program established by this chapter shall exist and serve in addition to retirement, pension, or benefit systems established by the state, county, city, town, or other political subdivision, and no deferral of income under the deferred compensation program shall affect a reduction of any retirement, pension, or other benefit provided by law. However, any sum deferred under the deferred compensation program shall not be subject to taxation until distribution is actually made to the employee.

History of Section.
(P.L. 1975, ch. 34, § 1.)