N.J.S.A. 3B:8-4

Valuing property transferred

3B:8-4. Valuing property transferred 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.

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This is the verbatim text of N.J.S.A. 3B:8-4, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.

N.J.S.A. 3B:8-4 — Valuing property transferred | Kyzer