N.J. Admin. Code § 17:6-1.5
The Program, the Plans under the Program, and the Trust are established for the exclusive benefit of participants and their beneficiaries. Consistent with IRC § 401(a)(2), no amount held under the Defined Contribution Retirement Program Retirement Plan will ever inure to the benefit of the Plan Sponsor, any employer, the Plan Administrator, or any successor of any of them, and all Retirement Plan investments and amounts will be held for the exclusive purpose of providing benefits to the Retirement Plan's participants and their beneficiaries. Notwithstanding anything in this chapter to the contrary, it shall be impossible at any time before the satisfaction of all liabilities to participants, beneficiaries, and alternate payees for any part of the Program assets to be used for or diverted to purposes other than for the exclusive benefit of participants, beneficiaries, and alternate payees, except that payment of taxes and administration expenses may be made from the Program assets as provided by the Program, an applicable Plan under the Program or as permitted by applicable law.
N.J. Admin. Code § 17:6-1.5