Code · New Jersey · Title 43 — Property · Chapter 3C

43:3C-23 Participation in qualified group trust.

55 words·~1 min read·/nj/title-43/chapter-3c/43-3c-23

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

65. Each retirement system may participate under Section 401(a)(24) of the federal Internal Revenue Code in a qualified group trust that meets the requirements of Section 401(a) of the federal Internal Revenue Code (26 U.S.C. s.401(a)(24)) in accordance with Revenue Ruling 81-100, as amended by Revenue Ruling 2004-67 and Revenue Ruling 2011-1.

L.2011, c.78, s.65.