[RSA 77:11 repealed by 2021, 91:99, II, effective January 1, 2025.]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.