3B:8-4. Valuing property transferred
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/nj/title-3b/chapter-8/3b-8-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.