N.J. Admin. Code § 12:16-4.15

Current through Register Vol. 56, No. 11, June 3, 2024

Section 12:16-4.15 - Section 125 cafeteria plans

Employer contributions to a cafeteria plan arrangement pursuant to Section 125 of the Internal Revenue Code shall be taxable remuneration to the extent that the employee could have elected to receive cash in lieu of the employer's making the contribution.

N.J. Admin. Code § 12:16-4.15

New Rule, R.1990 d.217, effective 4/16/1990.
See: 22 N.J.R. 603(b), 22 N.J.R. 1269(a).
Amended by R.1995 d.138, effective 3/6/1995.
See: 27 N.J.R. 61(a), 27 N.J.R. 919(a).
Recodified from N.J.A.C. 12:16-4.14 by R.2009 d.20, effective 1/5/2009.
See: 40 N.J.R. 5167(a), 41 N.J.R. 258(a).
Former N.J.A.C. 12:16-4.15, Stock options, recodified to N.J.A.C. 12:16-4.16.