New Jersey Administrative Code
Title 17 - TREASURY - GENERAL
Chapter 4 - POLICE AND FIREMEN'S RETIREMENT SYSTEM
Subchapter 4 - MEMBERSHIP
Section 17:4-4.9 - Loans
Current through Register Vol. 56, No. 24, December 18, 2024
(a) Only active contributing members of the system may exercise the privilege of obtaining a loan. The member's total outstanding loan balance shall not exceed the lesser of 50 percent of the accumulated deductions posted to the member's account or $ 50,000. The loan is subject to I.R.C. § 72(p) of the Internal Revenue Code.
(b) The rate of interest per annum for loans from the State-administered retirement systems shall be a commercially reasonable rate as required by the Internal Revenue Code to be determined by the State Treasurer on January 1 of each calendar year. An administrative fee in an amount set by the State Treasurer for each calendar year may be charged for any loan requested pursuant to N.J.S.A. 43:16A-16.1.