N.J. Stat. § 3B:18-21
Current through L. 2023, c. 320.
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.
N.J.S. § 3B:18-21