New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 6 - EXEMPTIONS
Section 18:26-6.16 - Other pensions
Universal Citation: NJ Admin Code 18:26-6.16
Current through Register Vol. 56, No. 6, March 18, 2024
An exemption is provided for payments from any pension, annuity, retirement allowance or return of contributions, which is a direct result of the decedent's employment under a qualified plan as defined by section 401(a), (b) and (c) or 2039(c) of the Internal Revenue Code, which is payable to a surviving spouse/surviving civil union partner as defined in P.L. 2006, c. 103 or a surviving domestic partner as defined in section 3 of P.L. 2003, c. 246 (26:8A-3 ).
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