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Code · New Jersey · Title 18A — Education · Chapter 66

18A:66-128 Reduction of salary for obtaining certain benefits.

99 words·~1 min read·/nj/title-18a/chapter-66/18a-66-128·

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Any reduction in salary agreed to by any employee pursuant to the provisions of this article shall be deemed to be a reduction in salary for the purpose of obtaining the benefits afforded under section 403(b) or section 457, 26 U.S.C. ss.403(b) and 457, of the Federal Internal Revenue Code and shall not be deemed to be a reduction in salary in any other matter, the determination of which is based upon the amount of the employee's includable compensation as set forth in sections 403(b) and 457(b) of the federal Internal Revenue Code.
L.1967, c.271; amended 2003, c.155, s.2.
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