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- Title 43. Pensions and Retirement and Unemployment Compensation
- Chapter 43:3c. Pensioners In Public Employment
N.J.S. § 43:3C-9.4 Alternate Benefit Program, Defined Contribution Retirement Program, Compensation Limitation Not to Be Exceeded
Library | New Jersey Permanent Statutes |
Edition | 2023 |
Currency | Current through L. 2023, c. 194. |
Year | 2023 |
Citation | N.J.S. § 43:3C-9.4 |
a. Notwithstanding any law, rule or regulation to the contrary, for members of the Alternate Benefit Program, the amount of compensation which may be used for employer and member contributions and benefits under the program after June 30, 1996 shall not exceed the compensation limitation of section 401 (a) (17) of the federal Internal Revenue Code of 1986 (26 U.S.C. s. 401 (a) (17)), as amended pursuant to section 13212 of the Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66, 107 Stat. 312, or as hereafter amended or supplemented, to the extent applicable to governmental plans. The provisions of this section shall not be applicable to members enrolled prior to July 1, 1996 if the employer of the members certifies to the Director of the Division of P...
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