N.J. Admin. Code § 17:6-16.17

Current through Register Vol. 56, No. 23, December 2, 2024

Section 17:6-16.17 - Disclosure of information

(a) The Plan Administrator (and any other person acting for or at the request of the Plan Administrator) may disclose information concerning a participant, beneficiary, or alternate payee:

1. When requested by the participant's, beneficiary's, or alternate payee's agent who acts under a power-of-attorney accepted by the Plan Administrator;

2. When required by applicable law;

3. When required by a court order (including a subpoena);

4. Without a court order when reasonably requested by the Internal Revenue Service;

5. When necessary or appropriate for the Plan Administrator to obtain tax or legal advice;

6. When in the course of any domestic relations proceeding an attorney-at-law states in writing that he or she represents the participant's spouse (or former spouse) or child and that the information is reasonably related to such proceeding; or

7. When, in the course of the administration of a participant's, beneficiary's, or alternate payee's estate or succession, the personal representative (or an attorney-at-law who represents the personal representative) states in writing that he, she, or it needs the requested information to prepare a return of any estate tax, transfer tax, gift tax, inheritance tax, death tax, or similar tax, whether of the United States of America, any state, or any foreign nation.

N.J. Admin. Code § 17:6-16.17