N.J. Admin. Code § 17:6-12.1
Each account statement or confirmation furnished by (or on behalf of) the Plan Administrator is intended as a legally significant statement of the accrued benefit under the Retirement Plan. As to each account statement or confirmation, if, by the date that is 180 days after the date that the statement or confirmation was mailed or otherwise sent or delivered, the participant, beneficiary, or alternate payee has not delivered a written objection as to the accuracy of the statement or confirmation, the accounting reported is then settled and conclusive and an account stated. If an objection to any account statement or confirmation is withdrawn or is adjusted to the participant's, beneficiary's, or alternate payee's satisfaction, the accounting is then settled and conclusive and an account stated. To the extent that an account statement or confirmation is an account stated, the Plan Administrator and DSP are discharged from any liability that might otherwise arise out of the account as fully as if the account had been settled by an appropriate court proceeding.
N.J. Admin. Code § 17:6-12.1