N.J. Admin. Code § 17:2-7.3
Pursuant to P.L. 2021, c. 140, all Workers' Compensation judges enrolled in the DCRP will be transferred to the Workers' Compensation Judges Part of PERS and will receive service credit starting on the date of their appointment as a judge. The service credit transferred from the DCRP shall be used to determine eligibility for employer-paid health benefits in retirement. The transfer from the DCRP to the Workers' Compensation Judges Part of PERS is to be completed as a trustee-to-trustee transfer in accordance with the Internal Revenue Code. The Second Injury Fund will bear the cost for the unfunded liability based on this transfer, which cost will be determined by the PERS actuary. This transfer is retroactive for Workers' Compensation judges who retired on or after May 20, 2021, and have not received a distribution from their DCRP account.
N.J. Admin. Code § 17:2-7.3