{"data":{"id":"us-co/c.r.s.-24-51-403","jurisdiction":"us-co","citation":"C.R.S. § 24-51-403","heading":"Contributions assumed and paid by the employer.","body":"For purposes of deferring federal income tax imposed on salary, the member contributions and the working retiree contributions assumed and paid for by the employer shall be in lieu of paying such amounts as salary and shall be treated as employer contributions pursuant to the provisions of 26 U.S.C. sec. 414 (h)(2), as amended. For all other purposes of this article, member contributions assumed and paid for by the employer shall be considered member contributions.","path":["Title 24 - GOVERNMENT - STATE","Article 51 - Public Employees' Retirement Association","Part 4 - CONTRIBUTIONS"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"47db34f13a1e11680f6d70719cba4ca200d3a31ef4104d5e4c467932d7bd33d6","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-51-402","next":"us-co/c.r.s.-24-51-404"},"notice":"GroundRules: Original legal text. Not legal advice."}