There is a newer version of the New Jersey Revised Statutes
2009 New Jersey Code
TITLE 3B - ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
3b:8
3B:8-4 - Valuing property transferred
3B:8-4. Valuing property transferredProperty 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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