New Jersey Statutes
§ 3B:8-8 — Valuation of property derived from decedent.
New Jersey·Title 3B ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
3B:8-8. Valuation of property derived from decedent. For the purposes of valuing property derived from the decedent as provided in N.J.S. 3B:8-6: a. Property owned by the spouse or domestic partner at the decedent's death is valued as of the date of decedent's death; and b. Property transferred by the spouse or domestic partner is valued at the time the transfer became irrevocable, or at the decedent's death, whichever occurs first. Amended 2005, c.331, s.13.
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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.