New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 37 - MUNICIPAL, COUNTY AND AUTHORITY EMPLOYEES DEFERRED COMPENSATION PLANS
Subchapter 5 - THE EMPLOYER
Section 5:37-5.5 - Exclusive benefit
Current through Register Vol. 56, No. 18, September 16, 2024
(a) For all plans adopted on or after August 20, 1996, all moneys deferred and any other assets or income of the plan shall be held in trust, or one or more annuity contracts or one or more custodial accounts for the exclusive benefit of the participating employers and their beneficiaries.
(b) An employer with a plan approved prior to August 20, 1996 shall have until January 1, 1999 to amend the plan to have all of the moneys deferred and any other assets or income of the plan funds held in trust, or one or more annuity contracts or one or more custodial accounts for the exclusive benefit of the participating employees and their beneficiaries. Until the plan is amended, the moneys deferred shall be subject to the employer's general creditors.