New Jersey Statutes

§ 3B:8-4 — Valuing property transferred

New Jersey § 3B:8-4
JurisdictionNew Jersey
Title 3BADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS

This text of New Jersey § 3B:8-4 (Valuing property transferred) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 3B:8-4 (2026).

Text

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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Bluebook (online)
New Jersey § 3B:8-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/3B/3B%3A8-4.