N.J. Stat. § 18A:66-71.3
The normal contribution for the increased benefits for active members under subsection a. of N.J.S. 18A:66-71 as amended by section 6 of P.L. 2001, c. 353 shall be paid from the benefit enhancement fund established pursuant to N.J.S. 18A:66-16. If there are excess valuation assets after reductions in normal contributions and member contributions, the amount of excess valuation assets credited to the benefit enhancement fund shall include the present value of the expected additional normal contributions attributable to the provisions of subsection a. of N.J.S. 18A:66-71 as amended by section 6 of P.L. 2001, c. 353 payable on behalf of the active members over the expected working lives of the active members in accordance with the tables of actuarial assumptions for the valuation period. No additional excess valuation assets shall be credited to the benefit enhancement fund after the maximum amount is attained. Interest shall be credited to the benefit enhancement fund as provided under N.J.S. 18A:66-25. If assets in the benefit enhancement fund are insufficient to pay the normal contribution for the increased benefits for a valuation period, the State shall pay the amount of normal contribution for the increased benefits not covered by assets from the benefit enhancement fund.
N.J.S. § 18A:66-71.3