N.J. Admin. Code § 5:37-3.4

Current through Register Vol. 56, No. 23, December 2, 2024
Section 5:37-3.4 - Certification of Internal Revenue Service compliance

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.

N.J. Admin. Code § 5:37-3.4