{"data":{"id":"us-nj/n.j.-stat.-43-3c-23","jurisdiction":"us-nj","citation":"N.J. Stat. § 43:3C-23","heading":"Participation in qualified group trust.","body":"65.\tEach retirement system may participate under Section 401(a)(24) of the federal Internal Revenue Code in a qualified group trust that meets the requirements of Section 401(a) of the federal Internal Revenue Code (26 U.S.C. s.401(a)(24)) in accordance with Revenue Ruling 81-100, as amended by Revenue Ruling 2004-67 and Revenue Ruling 2011-1.\nL.2011, c.78, s.65.","path":["TITLE 43 PENSIONS AND RETIREMENT AND UNEMPLOYMENT \t\t\tCOMPENSATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"172616a4eca365193af7f126af8251a135e6edc73f26e95d74cef8d0da28752c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-43-3c-22","next":"us-nj/n.j.-stat.-43-3c-24"},"notice":"GroundRules: Original legal text. Not legal advice."}