2018 New Jersey Revised Statutes
Title 3B - ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
Chapter 18 - Commissions of nontestamentary trustee
Section 3b:18-21 - Burden of proving value
Section: 3B:18-21: Burden of proving value
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.