RSA 101-B:6: Addition to Other Retirement Benefits.

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. Any sum deferred under the deferred compensation program shall not be subject to state taxation until distribution is actually made to the employee.