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New Jersey Statutes - Title 43 Pensions and Retirement and Unemployment Compensation - 43:3C-23 Participation in qualified group trust.

Legal Research Home > New Jersey Laws > Pensions and Retirement and Unemployment Compensation > New Jersey Statutes - Title 43 Pensions and Retirement and Unemployment Compensation - 43:3C-23 Participation in qualified group trust.

43:3C-23. Participation in qualified group trust.

     65.     Each retirement system may participate under Section 401(a)(24) of the federal Internal Revenue Code in a qualified group trust that meets the requirements of Section 401(a) of the federal Internal Revenue Code (26 U.S.C. s.401(a)(24)) in accordance with Revenue Ruling 81-100, as amended by Revenue Ruling 2004-67 and Revenue Ruling 2011-1.

     L.2011, c.78, s.65.
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Last modified: February 14, 2012