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2019 New Jersey Revised Statutes
Title 15 - Corporations and Associations Not for Profit
Section 15:19-4 - Construction of act to qualify for maximum tax exemptions
Universal Citation: NJ Rev Stat § 15:19-4 (2019)
15:19-4. Construction of act to qualify for maximum tax exemptions
This act shall be so construed as to enable split-interest trusts and private foundation trusts to qualify for the maximum tax exemptions available to such trusts under the provisions of the Internal Revenue Code of 1954 as amended.
L.1971, c. 337, s. 4, eff. Dec. 13, 1971.
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