N.J. Admin. Code § 17:6-13.2
For purposes of this subchapter, the following definitions shall apply:
"Distributee" includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order, as defined in IRC § 414(p), are distributees with regard to the interest of the spouse or former spouse. A distributee also includes the participant's nonspouse designated beneficiary (including, without limitation, a civil union partner) under 17:6-8.2. In the case of a nonspouse beneficiary, the direct rollover may be made only to an individual retirement account or annuity ("IRA") described in IRC §§ 408(a) or 408(b) that is established on behalf of the designated nonspouse beneficiary and that will be treated as an inherited IRA pursuant to the provisions of IRC § 402(c)(11). Also, in this case, the determination of any required minimum distribution under IRC § 401(a)(9) that is ineligible for rollover shall be made in accordance with Internal Revenue Service Notice 2007-7, Q&A 17 and 18, 2007-5 I.R.B. 395.
"Eligible Retirement Plan" is any program defined in IRC §§ 401(a)(31) and 402(c)(8)(B) that accepts the Distributee's Eligible Rollover Distribution, as follows:
1. An individual retirement account under IRC § 408(a);
2. An individual retirement annuity under IRC § 408(b) (other than an endowment contract);
3. A Roth individual retirement plan under IRC § 408A;
4. A qualified trust;
5. An annuity plan under IRC § 403(a);
6. An eligible deferred compensation plan under IRC § 457(b), which is maintained by an eligible governmental employer under IRC § 457(e)(1)(A) (so long as the plan agrees to separately account for amounts rolled into the plan); and
7. An annuity contract under IRC § 403(b).
"Eligible rollover distribution" is any distribution from the Retirement Plan of any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include:
1. Any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of 10 years or more;
2. Any distribution to the extent such distribution is required under IRC § 401(a)(9); or
3. The portion of any distribution that is not includible in gross income, provided that any portion of any distribution that is not includible in gross income may be an eligible rollover distribution for purposes of a rollover to either:
i. A traditional individual retirement account or individual retirement annuity under IRC §§ 408(a) or 408(b); or
ii. A qualified trust which is part of a plan which is a defined contribution plan under IRC §§ 401(a) or 403(a) that will separately account for the distribution, including the taxable and non-taxable portions of the distribution, in a direct trustee-to-trustee transfer.
N.J. Admin. Code § 17:6-13.2