The governmental unit contribution to a retirement plan must be considered a retirement
contribution and not an additional compensation. This applies specifically to elected and appointed officials whose maximum annual
compensation is set by statute or by state, county, city, or school district governing
bodies, boards, or commissions. The retirement contribution may not be considered by the employee as income in computing
the employee's net income for purposes of state income tax until the moneys come under
the control of the employee.
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