N.J. Admin. Code § 18:26-6.13
Current through Register Vol. 56, No. 11, June 3, 2024
The proceeds of any pension, annuity, retirement allowance, return of contributions, or benefit payable by the United States pursuant to the Civil Service Retirement Act, Retired Serviceman's Family Protection Plan, and the Survivor Benefit Plan to a beneficiary or beneficiaries other than the estate or the executor or administrator of a decedent are exempt from the New Jersey transfer inheritance tax. All other pensions, annuities, retirement allowances, or returns of contributions payable by the United States to a beneficiary are not exempt under this provision.
N.J. Admin. Code § 18:26-6.13