N.J. Admin. Code § 18:26-5.10
Current through Register Vol. 56, No. 8, April 15, 2024
Any transfer of property by deed, grant, bargain, sale, gift, or interest under which the transferor is entitled to some income, right, interest, or power including the possession or enjoyment of the property, either expressly or by operation of law, is not deemed a transfer to take effect at or after the transferor's death if the transferor at any time more than three years prior to death completely and irrevocably disposes of all of his or her reserved income, rights, interests, and powers in and over the transferred property, including any right to possession, use, and enjoyment of the property.
N.J. Admin. Code § 18:26-5.10