52:18A-177.Ā  Determination plan consistent with requirements of Internal Revenue Service
No agreement may be entered into between the State and any employee for theĀ  deferral and deduction of any portion of current salary, pursuant to section 3Ā  of this act, until the board determines that the plan and any relatedĀ  implementing rules and regulations are consistent with the requirements of theĀ  United States Internal Revenue Service.

L.1978, c. 39, s. 15, eff. June 19, 1978.
Ā