N.J. Admin. Code § 17:6-16.1
To the extent allowed by law, any benefit or interest available under a Plan, or any right to receive or instruct payments under a Plan, or any distribution or payment made under the Program, or any Plan under the Program, shall not be subject to assignment, alienation, garnishment, attachment, transfer, anticipation, sale, mortgage, pledge, hypothecation, commutation, execution, or levy, whether by the voluntary or involuntary act of any interested person under a Plan, except (with respect to the Retirement Plan) for an interest which becomes payable pursuant to a Qualified Domestic Relations Order. However, the preceding sentence shall not be construed to preclude the payment of any fees or expenses (including taxes) of the issuer(s) or the trust under the Retirement Plan.
N.J. Admin. Code § 17:6-16.1