The contractor shall make available annually a report to each participant which shall indicate the value or balance of each participant's account. The report shall indicate for each participant the balance of the participant's account as of the last accounting date, and any return on investment credited to the participant's account since the last report or accounting date. Information regarding the value or balance of the entire plan shall be provided to the local plan administrator.
N.J. Admin. Code § 5:30-14.47