[RSA 77:11 repealed by 2021, 91:99, II, effective January 1, 2025.] 77:11 Accumulations. – Income accumulated in an employee benefit plan, as defined by the Employment Retirement Income Security Act of 1974, section 3, 29 United States Code § 1002(3), as amended, or in a trust comprising a part of such a plan, shall not be subject to taxation under RSA 77:1. Source. 1923, 65:8. PL 65:11. RL 78:11. RSA 77:11. 1981, 314:5. 1982, 42:67. 2010, 324:5, eff. Jan. 1, 2011.
New Hampshire Legal Code