New Jersey Statutes Title 43. Pensions and Retirement and Unemployment Compensation 43 § 8C-6

a. For a period of five years after the last date for retirement or termination of employment under an incentive program implemented pursuant to P.L.1999, c. 59 (C.43:8C-1 et seq.), the employment level of the local unit for the provision of governmental services previously performed by employees that participated in the incentive program shall not, without the approval of the director, exceed the employment level specified in the incentive program approved by the director. The director may approve an increase in the employment level to provide the affected governmental services if the director determines that:

b. If a local unit exceeds the employment levels under subsection a. of this section, it shall be required by the director to reimburse the Division of Pensions and Benefits in the Department of the Treasury for the costs of the actuarial work performed for the local unit pursuant to subsection c. of section 3 of P.L.1999, c. 59 (C.43:8C-3), as determined by the director of that division.