N.J. Stat. § 3B:9-14
Current through L. 2023, c. 349.
The provisions of this chapter, as amended and supplemented by P.L. 2004, c. 132(C.3B:3-33.1 et al.) are not intended to enlarge, limit, modify or otherwise affect the federal requirements for a qualified disclaimer under 26 U.S.C. section 2518 or 26 U.S.C. section 2046.
N.J.S. § 3B:9-14