{"data":{"id":"us-nj/n.j.-stat.-3b-8-8","jurisdiction":"us-nj","citation":"N.J. Stat. § 3B:8-8","heading":"Valuation of property derived from decedent.","body":"Valuation of property derived from decedent.\nFor the purposes of valuing property derived from the decedent as provided in N.J.S. 3B:8-6:\na.\tProperty owned by the spouse or domestic partner at the decedent's death is valued as of the date of decedent's death; and\nb.\tProperty transferred by the spouse or domestic partner is valued at the time the transfer became irrevocable, or at the decedent's death, whichever occurs first.\nAmended 2005, c.331, s.13.","path":["TITLE 3B ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"132d48f3d45cd4f5cb4a4b7b6e04f8fd5c33ae12c60609f11725131435ba137a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-3b-8-7","next":"us-nj/n.j.-stat.-3b-8-9"},"notice":"GroundRules: Original legal text. Not legal advice."}