New Jersey § 54:34-1.1 Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death

New Jersey Statutes

§ 54:34-1.1 — Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death

New Jersey § 54:34-1.1

Title 54TAXATION

This text of New Jersey § 54:34-1.1 (Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death) 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. § 54:34-1.1 (2026).

Text

A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either expressly or by operation of law, shall not be deemed a transfer intended to take effect at or after transferor's death if the transferor, more than 3 years prior to death, shall have executed an irrevocable and complete disposition of all reserved income, rights, interests and powers in and over the property transferred. L.1955, c. 135, p. 623, s. 1.

Free access — add to your briefcase to read the full text and ask questions with AI

A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either expressly or by operation of law, shall not be deemed a transfer intended to take effect at or after transferor's death if the transferor, more than 3 years prior to death, shall have executed an irrevocable and complete disposition of all reserved income, rights, interests and powers in and over the property transferred. L.1955, c. 135, p. 623, s. 1.