New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 18 - TEMPORARY DISABILITY BENEFITS
Subchapter 2 - PRIVATE PLANS
Section 12:18-2.33 - Unemployment disability account deficit

(a) The term "unemployment disability account deficit" means any negative balance between the credits and debits of the account as determined by the Act.

(b) If the accumulated deficit at the end of any calendar year after interest and other earnings have been credited in accordance with the Act exceeds $ 200,000, such deficit shall be assessed and shall be collected under the provisions of 43:21-14, except that interest shall not accrue on any such assessment until 30 days after the date of notice of such assessment.