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Code · New Jersey · Title 3B — Administration of Estates--Decedents and Others · Chapter 18

3B:18-21. Burden of proving value

61 words·~1 min read·/nj/title-3b/chapter-18/3b-18-21·

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In the event of a dispute as to the value of corpus on the settlement of the account of a fiduciary, the burden of proving that the value of any item of corpus differs from the presumptive value of the item shall be upon the fiduciary or other party claiming the difference.
L.1981, c. 405, s. 3B:18-21, eff. May 1, 1982.
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