New Jersey § 3B:8-8 Valuation of property derived from decedent.

New Jersey Statutes

§ 3B:8-8 — Valuation of property derived from decedent.

New Jersey § 3B:8-8

Title 3BADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS

This text of New Jersey § 3B:8-8 (Valuation of property derived from decedent.) 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:8-8 (2026).

Text

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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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.