REVENUE AND TAXATION CODE - RTC DIVISION 2. OTHER TAXES [6001 - 60709] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141] ( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 12. Deferred Compensation, Etc. [24601 - 24612] ( Ch...

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REVENUE AND TAXATION CODE - RTC DIVISION 2. OTHER TAXES [6001 - 60709] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141] ( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 12. Deferred Compensation, Etc. [24601 - 24612] ( Ch...

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Deferred compensation is an arrangement in which a portion of an employees income is paid out at a later date after which the income was actually earned. Examples of deferred compensation include pension s, retirement plan s, and employee stock option s. The primary benefit of most deferred compensa...

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