N.J.S.A. 54A:6-21

Contributions to certain employee trusts

54A:6-21. Contributions to certain employee trusts Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended. L.1983, c. 571, s. 2, eff. Jan. 1, 1984.

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This is the verbatim text of N.J.S.A. 54A:6-21, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.

N.J.S.A. 54A:6-21 — Contributions to certain employee trusts | Kyzer