52:18A-172. Deferred and deducted amounts; inclusion as regular compensation; exclusion in computation of federal withholding taxes Any amount of the employee's salary that is deferred and deducted under this act and the plan shall continue to be included as regular compensation for all purposes, including pension benefits earned by any such employee, but any salary deferred and deducted shall not be included in the computation of any Federal taxes withheld from the employee's salary on behalf of such employee. L.1978, c. 39, s. 10, eff. June 19, 1978.
New Jersey Legal Code