N.J. Admin. Code § 9A:10-7.8
A contributor may rollover all or a portion of an account to a different qualified tuition program for the benefit of the designated beneficiary or to the credit of another designated beneficiary who is a member of the family of the current beneficiary as permitted in section 529 of the Federal Internal Revenue Code of 1986, 26 U.S.C. § 529, by paying the fee required under N.J.A.C. 9A:10-7.1 2(b), and providing the Authority with prior notice of the request to change and evidence acceptable to the Authority that the new program is a qualified tuition program and the new beneficiary is the same as the current beneficiary or a member of the family of the current designated beneficiary as permitted in section 529 of the Federal Internal Revenue Code of 1986, 26 U.S.C. § 529.
N.J. Admin. Code § 9A:10-7.8
See: 33 New Jersey Register 4053(a), 34 New Jersey Register 3086(a).
Former N.J.A.C. 9A:10-7.8, Fees and charges, recodified to N.J.A.C. 9A:10-7.12.
Amended by R.2003 d.141, effective 4/7/2003.
See: 34 New Jersey Register 4340(a), 35 New Jersey Register 1545(a).
Amended the N.J.A.C. reference.
Amended by R.2003 d.343, effective 8/18/2003.
See: 35 New Jersey Register 1483(a), 35 New Jersey Register 3828(b).
Substituted "with prior" for "60 days' " following "the Authority".