54A:6-21 - Contributions to certain employee trusts

54A:6-21.  Contributions to certain employee trusts
    Gross income shall not include amounts contributed by an employer on behalf  of and at the election of an employee to a trust which is part of a qualified  cash or deferred arrangement which meets the requirements of Section 401(k) of  the 1954 Internal Revenue Code, as amended.

     L.1983, c. 571, s. 2, eff. Jan. 1, 1984.