New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 37 - MUNICIPAL, COUNTY AND AUTHORITY EMPLOYEES DEFERRED COMPENSATION PLANS
Subchapter 3 - DEFERRED COMPENSATION PLAN
Section 5:37-3.4 - Certification of Internal Revenue Service compliance
Universal Citation: NJ Admin Code 5:37-3.4
Current through Register Vol. 56, No. 24, December 18, 2024
The resolution of an employer adopting a self-administered plan or a prototypical plan shall certify that an application has been filed with the Internal Revenue Service for a private letter ruling that the plan meets the requirements of Section 457 of the Internal Revenue Code, as amended, and that such ruling will be forwarded to the Director when received.
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