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Supplemental Annuity Collective Trust (SACT)

Type of Plan

IRC Section 403(b)

Who's Eligible

Members of the Public Employees' Retirement System (PERS) and Police and Firemen's Retirement System (PFRS)

Employee Contribution

You may contribute between 1% and 10% of your base salary.

Limits:

Under age 50: A combined pre-tax and after-tax contributions:  $23,500 in 2025

Age 50 & Over: A maximum pre-tax and after-tax contributions: $31,000 in 2025

How it Works

SACT is a voluntary investment program that provides retirement income in addition to your basic pension plan. Contributions are invested conservatively in the stock market.

SACT Regular Plan

Contributions are made post-tax. When funds are withdrawn, contributions are not subject to federal tax. However, your earnings are taxable.

SACT Tax-Sheltered Plan

A portion of your salary is tax deferred. Federal income tax is not due on deferred amounts or accumulated earnings until you receive a distribution (payment) from your account.

How to Enroll
  • Enrollment is done on a quarterly basis.
  • Complete a SACT Enrollment Request.
  • Complete a SACT Salary Reduction Agreement required for SACT Tax Sheltered Plan.
  • Mail completed forms to University Human Resources, 57 US. Highway 1, New Brunswick, NJ 08901-8554. Campus mailing address: ASB II, Cook Campus. You may also upload the form to the OneSource portal.
  • University Human Resources will certify the enrollment and forward it to the SACT office. Enrollment will be effective the 1st of the next quarter.
How to make Changes
  • You may change or suspend your salary reduction amount by completing and submitting a SACT Salary Reduction Agreement form to University Human Resources, 57 US. Highway 1, New Brunswick, NJ 08901-8554. Campus mailing address: ASB II, Cook Campus.
  • University Human Resources will certify the change and forward it to the SACT office. The change will be effective the 1st of the next quarter.
  • The SACT Salary Reduction Agreements may be filed quarterly.