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New Jersey Statutes, Title: 3B, ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS

    Chapter 8: Elective share of surviving spouse or domestic partner of person dying domiciled in this State; conditions.

      Section: 3B:8-4: Valuing property transferred

           Property transferred in the manner set forth in N.J.S. 3B:8-3 is valued as of the decedent's death except that property given irrevocably to a donee during the lifetime of the decedent is valued as of the date the donee came into possession or enjoyment of the property if that occurs first.

L.1981, c. 405, s. 3B:8-4, eff. May 1, 1982.



This section added to the Rutgers Database: 2013-06-10 16:36:30.






Older versions of 3b:8-4 (if available):



Court decisions that cite this statute: CLICK HERE.