A.R.S. § 38-877: Voluntary participation; authorization; payroll salary deductions; employer contributions

A. A participant may participate in the deferred compensation plan established pursuant to this article. A participant in the deferred compensation plan shall authorize the participant's employer in writing to make reductions or deductions in the participant's remuneration as provided in an executed deferred compensation agreement.

B. Each employer shall initiate payroll salary reductions or deductions for the deferred compensation plan as directed by their employees who are participating in the deferred compensation plan.

C. An employer may make contributions to the deferred compensation plan as selected by the employer and allowed by law.