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Code · New Jersey · Title 54 — Debtor and Creditor · Chapter 36

54:36-2. Valuation of estates for life or years

88 words·~1 min read·/nj/title-54/chapter-36/54-36-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In determining the value of a life estate, annuity, or estate for a term of years, the United States Life Tables, after December 31, 1970, Single Life Male 6% and Single Life Female 6%, published by the United States Department of Health, Education and Welfare, Public Health Service, with interest at the rate of 6% per annum, shall be used and shall be effective with respect to estates of decedents dying on or after January 1, 1978.
Amended by L.1977, c. 219, s. 2, eff. July 1, 1978.
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