New Jersey Statutes
§ 3B:8-4 — Valuing property transferred
New Jersey·Title 3B ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
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.
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Nearby Sections
15
§ 3B:8-10
Waiving right to an elective share.§ 3B:8-13
Notice of hearing.§ 3B:8-16
Enforcing judgment§ 3B:8-18
Satisfaction of elective share.§ 3B:8-19
Persons subject to contribution.§ 3B:8-3
Meaning of "augmented estate."§ 3B:8-4
Valuing property transferred§ 3B:8-5
Transfers excluded.