N.J. Stat. § 43:15A-46.2
The normal contribution for the increased benefits for active members under sections 45 and 46 of P.L. 1954, c.84 (C.43:15A-45 and 43:15A-46) as amended by sections 9 and 11 of P.L. 2001, c. 353 shall be paid from the benefit enhancement fund established pursuant to section 22 of P.L. 1954, c.84 (C.43:15A-22). If there are excess valuation assets after reductions in normal contributions and member contributions, the amount of excess valuation assets credited to the benefit enhancement fund shall include the present value of the expected additional normal contributions attributable to the provisions of sections 45 and 46 of P.L. 1954, c.84 (C.43:15A-45 and 43:15A-46) as amended by sections 9 and 11 of P.L. 2001, c. 353 payable on behalf of the active members over the expected working lives of the active members in accordance with the tables of actuarial assumptions for the valuation period. No additional excess valuation assets shall be credited to the benefit enhancement fund after the maximum amount is attained. Interest shall be credited to the benefit enhancement fund as provided under section 33 of P.L. 1954, c.84 (C.43:15A-33). If assets in the benefit enhancement fund are insufficient to pay the normal contribution for the increased benefits for a valuation period, the State shall pay the amount of normal contribution for the increased benefits not covered by assets from the benefit enhancement fund.
N.J.S. § 43:15A-46.2