{"data":{"id":"us-nv/nrs-287.350","jurisdiction":"us-nv","citation":"NRS 287.350","heading":"Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.","body":"1. No plan in the Program becomes effective and no deferral may be made until the plan meets the requirements of 26 U.S.C. § 401(a), 401(k), 403(b), 457 or 3121, including, without limitation, a FICA alternative plan, or any other federal law authorizing a plan to reduce taxable compensation or other forms of compensation, as applicable, for eligibility.\n2. Income deferred during a period in which no income tax is imposed by the State or a political subdivision may not be taxed when paid to the employee.","path":["TITLE 23 — PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 287 - PROGRAMS FOR PUBLIC EMPLOYEES","DEFERRED COMPENSATION FOR STATE EMPLOYEES"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-287.html#NRS287Sec350","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:36Z","sha256":"6331e3427a3831363be6e97975573f6883952371820d268cb26b19c9173fc359","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-287.340","next":"us-nv/nrs-287.360"},"notice":"GroundRules: Original legal text. Not legal advice."}