N.J. Stat. § 54A:6-21: Contributions to certain employee trusts

Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended.

L.1983, c. 571, s. 2, eff. Jan. 1, 1984.