N.J. Stat. § 40A:9-17.1: Individual retirement accounts; establishment for employees and their spouses

Any county or municipal government or any board, body, agency or commission thereof may establish individual retirement accounts, as defined by section 408(a) of the Federal Internal Revenue Code of 1954 as amended (26 U.S.C. s. 408(a)), for any employee and for the spouse of the employee.

L.1983, c. 445, s. 4, eff. Jan. 9, 1984.