N.J. Admin. Code § 18:26-6.16 - Other pensions
An exemption is provided for payments from any pension,
annuity, retirement allowance or return of contributions, which is a direct
result of the decedent's employment under a qualified plan as defined by
section 401(a), (b) and (c) or 2039(c) of the Internal Revenue Code, which is
payable to a surviving spouse/surviving civil union partner as defined in
P.L.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.