50A.30.045  <<  50A.30.050 >>   50A.30.055

Voluntary plansEmployee contributions and income held in trust.

Any employee contributions to and income arising from an approved voluntary plan received or retained by an employer under an approved voluntary plan are trust funds that are not considered to be part of an employer's assets. An employer must maintain a separate, specifically identifiable account for voluntary plan trust funds in a financial institution.
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