N.J. Stat. § 17:16I-15: Trusts created in fraud of creditors or laws governing transfer inheritance or estate taxes

Nothing in this act shall validate any trust created in fraud of creditors of the fiduciary nor affect any law of this State governing transfer inheritance or estate taxes, nor shall anything herein relieve any financial institution of its duty to conform with the provisions of the law imposing transfer inheritance taxes with respect to decedents' estates.

L.1979, c. 491, s. 15.