# Ark. Code Ann. § 26-51-308: Trusts for qualified deferred compensation plans exempt

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-308

## Section

- **Citation:** Ark. Code Ann. § 26-51-308
- **Heading:** Trusts for qualified deferred compensation plans exempt
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-308

## Text

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. Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.

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.

Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S3_S26-51-308. Check the current official text before relying on it. Not legal advice.