N.J. Stat. § 3B:8-4
Current through L. 2023, c. 200.
Property 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.
N.J.S. § 3B:8-4