N.J. Admin. Code § 12:16-4.17

Current through Register Vol. 56, No. 21, November 4, 2024

Section 12:16-4.17 - Deferred payments

Deferred payment of remuneration for services accrued by an employer that is not included as part of a qualified pension, profit sharing or stock option plans or another pension arrangement where a trust is created is taxable remuneration at the time payment is made.

N.J. Admin. Code § 12:16-4.17

New Rule, R.2005 d.108, effective 4/4/2005.
See: 36 N.J.R. 5651(a), 37 N.J.R. 1030(a).
Recodified from N.J.A.C. 12:16-4.16 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. 12:16-4.17, Co-employed individuals, employee leasing clients, recodified to N.J.A.C. 12:16-4.18.