N.J. Admin. Code § 18:26-5.9

Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:26-5.9 - Certain profit sharing and retirement plans

The proceeds of a profit sharing or retirement plan payable at the date of death of a decedent to a beneficiary named by the decedent or in accordance with the preference schedule of beneficiaries is deemed to be a transfer that takes effect at or after death and is as such subject to the tax, except for the exemption provided by N.J.S.A. 54:34-4.j.

N.J. Admin. Code § 18:26-5.9

Adopted by 50 N.J.R. 1624(a), effective 7/16/2018