reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-6 - Proof of delivery of instrument of distribution conclusive evidence of distributee's receipt of assets; exception

3B:23-6. Proof of delivery of instrument of distribution conclusive evidence of distributee's receipt of assets; exception
Proof that a distributee has received an instrument or deed of distribution of assets in kind or payment in distribution, from a personal representative, is conclusive evidence that the distributee has succeeded to the interest of the estate in the distributed assets, as against all persons interested in the estate, except that the personal representative may recover the assets or their value if the distribution was improper.
L.1981, c. 405, s. 3B:23-6, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-7 - Protection of purchaser from or lender to distributee

3B:23-7. Protection of purchaser from or lender to distributee
If property distributed in kind or a security interest therein is acquired for value by a purchaser from or lender to a distributee who has received an instrument or deed of distribution from the personal representative, or is so acquired by a purchaser from or lender to a transferee from the distributee, the purchaser or lender takes title free of rights of any interested person in the estate and incurs no personal liability to the estate, or to any interested person, whether or not the distribution was proper or supported by court order or the authority of the personal representative was terminated before execution of the instrument or deed. This section protects a purchaser from or lender to a distributee who, as personal representative, has executed a deed of distribution to himself, as well as a purchaser from or lender to any other distributee or his transferee. To be protected under this provision, a purchaser or lender need not inquire whether a personal representative acted properly in making the distribution in kind, even if the personal representative and the distributee are the same person, or whether the authority of the personal representative had terminated before the distribution. Any recorded instrument described in this section on which a State documentary fee is noted pursuant to section 3 of P.L.1968, c. 49 (C. 46:15-7) shall be prima facie evidence that the transfer was made for value.
L.1981, c. 405, s. 3B:23-7, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-8 - Partition for purpose of distribution

3B:23-8. Partition for purpose of distribution
When two or more heirs or devisees are entitled to distribution of undivided interests in any real or personal property of the estate, the personal representative or one or more of the heirs or devisees may institute an action, prior to the formal or informal closing of the estate, for partition. After notice to the interested heirs or devisees, the court shall partition the property in the same manner as provided by law for civil actions of partition. The court may direct the personal representative to sell any property which cannot be partitioned without prejudice to the owners and which cannot conveniently be allotted to any one party.
L.1981, c. 405, s. 3B:23-8, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-9 - Agreement among successors binding on personal representative

3B:23-9. Agreement among successors binding on personal representative
Subject to the rights of creditors and taxing authorities, competent successors may agree among themselves to alter the interests, shares, or amounts to which they are entitled under the will of the decedent, or under the laws of intestacy, in any way that they provide in a written contract executed by all who are affected by its provisions. The personal representative shall abide by the terms of the agreement subject to his obligation to administer the estate for the benefit of creditors, to pay all taxes and costs of administration, and to carry out the responsibilities of his office for the benefit of any successors of the decedent who are not parties. Personal representatives of decedents' estates are not required to see to the performance of trusts if the trustee thereof is another person who is willing to accept the trust. Accordingly, trustees of a testamentary trust are successors for the purposes of this section. Nothing herein relieves trustees of any duties owed to beneficiaries of trusts.
L.1981, c. 405, s. 3B:23-9, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-10 - Distribution to guardian

3B:23-10. Distribution to guardian
A personal representative may discharge his obligation to distribute to any person under legal disability by distributing to the guardian of his estate.
L.1981, c. 405, s. 3B:23-10, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-11 - Interest on general pecuniary devise

3B:23-11. Interest on general pecuniary devise
Interest on general pecuniary devise. General pecuniary devises shall bear interest beginning one year after the first appointment of a personal representative until payment, unless a contrary intent is indicated by the will or unless the court, for good cause, waives the imposition of interest. The annual rate of interest on general pecuniary devises shall equal the average rate of return, to the nearest whole or one-half percent, for the corresponding preceding fiscal year terminating on June 30, of the State of New Jersey Cash Management Fund (State accounts) as reported by the Division of Investment in the Department of the Treasury.
L. 1981, c. 405; amended by L. 1987, c. 126, s. 1.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-12 - Abatement generally.

3B:23-12 Abatement generally.
3B:23-12. Except as provided in N.J.S.3B:23-14 and except as provided in connection with the share of a surviving spouse who elects to take an elective share, shares of distributees abate, without any preference or priority as between real and personal property, in the following order:
a. Property passing by intestacy;
b. Residuary devises;
c. General devises;
d. Specific devises; and
e. Abatement within each classification is in proportion to the amount of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.
Amended 2004, c.132, s.86.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-13 - General devise charged upon specific property or fund

3B:23-13. General devise charged upon specific property or fund
For purposes of abatement, a general devise charged on any specific property or fund is a specific devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general devise to the extent of the failure or insufficiency.
L.1981, c. 405, s. 3B:23-13, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-14 - Where will expresses order of abatement

3B:23-14. Where will expresses order of abatement
If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in N.J.S. 3B:23-12, shares of the distributees abate as may be found necessary to give effect to the intention of the testator.
L.1981, c. 405, s. 3B:23-14, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-15 - Abatement where subject of specific devise sold

3B:23-15. Abatement where subject of specific devise sold
If the subject of a specific devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets.
L.1981, c. 405, s. 3B:23-15, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-16 - Distribution by order of court

3B:23-16. Distribution by order of court
When the account of a personal representative has been allowed by court, the court may direct just distribution, in accordance with the provisions of the will, of what shall remain in the estate or a trust under the will, after all debts and expenses and other charges have been allowed and deducted.
L.1981, c. 405, s. 3B:23-16, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-17 - Judgment for distribution

3B:23-17. Judgment for distribution
When the account of a personal representative has been allowed by court, the court may direct just distribution of the property whereof a decedent died intestate which remains in his estate after payment of all debts, expenses and other charges which have been allowed and deducted as provided in chapter 5 of this title.
L.1981, c. 405, s. 3B:23-17, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-18 - Distribution; when made

3B:23-18. Distribution; when made
Distribution of the property of an intestate shall not be made until 1 year after the granting of administration unless an order to limit creditors is entered, in which case distribution may be made 6 months after the order.
L.1981, c. 405, s. 3B:23-18, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-19 - Order for filing claims of unknown distributees

3B:23-19. Order for filing claims of unknown distributees
3B:23-19. Order for filing claims of unknown distributees.
a. When it appears in an action for the distribution of the property of which a decedent dies intestate that no heirs to the property can be found or in addition to persons known to have an interest in the estate, there may be others whose names or addresses are unknown who may be entitled to participate in the distribution, the court may order additional actions to identify and locate heirs.
b. If no heirs to the property can be found, the property shall be presumed abandoned and handled in accordance with the "Uniform Unclaimed Property Act (1981)," R.S. 46:30B-1 et seq.
c. If, in addition to persons known to have an interest in the estate, others whose names or addresses are unknown may be entitled to participate in the distribution, the court shall order the part of the estate to which they may be entitled held for a specific period. The court shall set that period as two years beginning at the date of death unless good cause is shown to set another period. If the others cannot be located within the period, the court shall order the property divided among the known heirs in proportions as if the unknown heirs did not exist.
Amended 2001, c.109, s.2.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-21 - Unclaimed estate assets.

3B:23-21 Unclaimed estate assets.
3B:23-21. Unclaimed estate assets. When a fiduciary states a final account and there remains in the fiduciary's control a balance, devise, distributive share, dividend, or sum of money to be paid to a person and the person, or that person's guardian, if a minor or a person who is incapacitated, fails to claim the balance, devise, distributive share, dividend, or sum of money within the period of time set forth in R.S.46:30B-37.1, then the property shall be disposed of as provided in N.J.S.3B:23-19 if it is part of an intestate estate or otherwise presumed abandoned and handled in accordance with the "Uniform Unclaimed Property Act (1981)," R.S.46:30B-1 et seq.
amended 1989, c.58, s.3; 2001, c.109, s.3; 2013, c.103, s.51.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-22 - Deposit in court of money or other property of devisee, heir or beneficiary of trust in certain cases

3B:23-22. Deposit in court of money or other property of devisee, heir or beneficiary of trust in certain cases
Where it shall appear that a devisee, heir or beneficiary of a trust would not have the benefit or use or control of the money or other property due him, or where other special circumstances make it appear desirable that the payment should be withheld or, in the case of a trust where the trustee was appointed other than by a court, the Superior Court, on motion of any person in interest, or, failing such, on motion of the Attorney General, or on the court's own motion, may direct that the money or other property be paid into court for the benefit of the devisee, heir, beneficiary of a trust, or any person or persons who may thereafter appear to be entitled thereto. The money or other property so paid into court shall be paid out only by order of the court.
L.1981, c. 405, s. 3B:23-22, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-23 - Letters of trusteeship required before transfer to trustee

3B:23-23. Letters of trusteeship required before transfer to trustee
It shall be unlawful for any fiduciary to transfer, pay over or distribute any devise, distributive share or part of the estate or trust in the possession or under the control of the fiduciary to a testamentary trustee or substituted testamentary trustee until letters of trusteeship shall have been issued to the testamentary trustee or substituted testamentary trustee.
L.1981, c. 405, s. 3B:23-23, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-24 - Refunding bond of devisee or distributee

3B:23-24. Refunding bond of devisee or distributee
A personal representative shall, on paying a devise or distributive share or on delivering an instrument of distribution to the person entitled, take a refunding bond therefor, to be filed in the office of the surrogate of the county wherein he received his letters or in the office of the clerk of the Superior Court, if he received his letters from the Superior Court.
L.1981, c. 405, s. 3B:23-24, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-25 - Amount of bond; form

3B:23-25. Amount of bond; form
The bond required under N.J.S. 3B:23-24 or N.J.S. 3B:23-33 shall be in the amount or value of the devise or allotted distributive share and shall be sufficient, if signed by the devisee or distributee, or his guardian, as the case may be, without any sureties whatever.
L.1981, c. 405, s. 3B:23-25, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-26 - Condition of devisee's bond

3B:23-26. Condition of devisee's bond
The bond of a devisee shall be conditioned substantially as follows: That if any part or the whole of the devise shall at any time thereafter be needed to discharge any debt or debts, devise or devises, which the personal representative may not have other assets to pay, he, the devisee, will return his devise or that part thereof as may be necessary for the payment of the debts, or for the payment of a proportional part of the devises.
L.1981, c. 405, s. 3B:23-26, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-27 - Condition of distributee's bond

3B:23-27. Condition of distributee's bond
The bond of a distributee shall be conditioned substantially as follows: That if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and there shall be no other assets to pay, he shall refund and pay back to the administrator his ratable part of the debt or debts, out of the part and share so allotted to him.
L.1981, c. 405, s. 3B:23-27, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-28 - Bonds required of holders of determinable interests; in general

3B:23-28. Bonds required of holders of determinable interests; in general
A personal representative shall not be compelled to pay or deliver personal property devised for life, for a term of years or for any other limited period, or upon a condition or any contingency, to the holder of the determinable interest, until security is given to the court in a sum and form as the court may deem sufficient to secure the remainder interest, whenever it shall accrue or vest in possession.
L.1981, c. 405, s. 3B:23-28, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-29 - Bond when remainderman is lineal descendant of holder of determinable estate

3B:23-29. Bond when remainderman is lineal descendant of holder of determinable estate
Where the person next immediately in remainder is a lineal descendant of the holder of the determinable interest referred to in N.J.S. 3B:23-28, the holder of the determinable interest shall not be required to give security in excess of $50,000.00.
L.1981, c. 405, s. 3B:23-29, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-30 - Bond when the personal representative is holder of a determinable estate

3B:23-30. Bond when the personal representative is holder of a determinable estate
When the personal representative is the holder of a determinable interest referred to in N.J.S. 3B:23-28, he shall, before receiving the personal property into his possession, file a bond with the clerk of the Superior Court or the surrogate of the proper county, as the case may be, unless the will provides that no security shall be required of him.
The bond shall be in the amount of money or the value of the property to be received, with two sufficient sureties, conditioned for the faithful conservation of the property.
Until the bond is filed, the personal representative may not receive the moneys or property, but the court may appoint some other proper person to receive and administer the money or property as trustee upon giving security for the faithful discharge of his duties as the court may deem proper.
L.1981, c. 405, s. 3B:23-30, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-31 - Actions for distributive shares

3B:23-31. Actions for distributive shares
If a personal representative fails to pay a distributive share to a person thereto entitled under a judgment made pursuant to N.J.S. 3B:23-17, that person may recover the distributive share in a civil action from the personal representative.
L.1981, c. 405, s. 3B:23-31, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-32 - Limitations on enforcement of devise

3B:23-32. Limitations on enforcement of devise
Nothing in N.J.S. 3B:23-33 to N.J.S. 3B:23-35 shall be so construed as to permit the enforcement of a devise to the prejudice of creditors of the testator or as giving effect to a will not warranted by law.
L.1981, c. 405, s. 3B:23-32, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-33 - Action for devise

3B:23-33. Action for devise
A devisee may bring an action in the Superior Court for his devise.
L.1981, c. 405, s. 3B:23-33, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-34 - Conditions precedent to suit for devise.

3B:23-34 Conditions precedent to suit for devise.
3B:23-34. An action to recover a devise may not be maintained until:
a. The devise becomes due and payable;
b. Reasonable demand for payment is made upon the personal representative; and
c. A refunding bond in substantially the form prescribed in N.J.S.3B:23-26 is tendered to the personal representative by the devisee, or, if the devisee is a minor or a person who is incapacitated, by the guardian of the devisee's estate, and, if not accepted by the personal representative, the refunding bond is filed with the clerk of the court, prior to the commencement of the action.
amended 2013, c.103, s.52.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-35 - Extent of recovery

3B:23-35. Extent of recovery
If it appears in the action that the surplus of assets in the possession of the personal representative over debts of the testator, is sufficient to pay all devises, the full amount of the devise may be recovered with costs; but if the surplus is not sufficient therefor, an abatement shall be made as provided in N.J.S. 3B:23-12 to N.J.S. 3B:23-15.
L.1981, c. 405, s. 3B:23-35, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-36 - Plea of want of assets; procedure

3B:23-36. Plea of want of assets; procedure
If want of assets to pay debts and devises is pleaded in the action and if the account of the personal representative has not been settled, the court shall require him to account. Judgment shall be entered and execution shall issue only for the proportion ascertained to be payable to plaintiff, but the judgment shall remain a security for the payment of the residue of the devise and costs out of assets which may thereafter come to the possession of the personal representative.
L.1981, c. 405, s. 3B:23-36, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-37 - Apportionment of certain real estate to pay devise

3B:23-37. Apportionment of certain real estate to pay devise
When a devise, payable on a contingency which has not happened, is or may become a charge, at law or in equity, on real estate devised by will, any person in possession of a part of the real estate may bring a summary action in the Superior Court to set apart, as in an action for partition, a portion of the real estate as may be sufficient for payment of the devise when payable.
L.1981, c. 405, s. 3B:23-37, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-38 - Effect of apportionment; filing and recording papers

3B:23-38. Effect of apportionment; filing and recording papers
If the court approves the partition, the real estate so set apart shall become charged or chargeable with the contingent devise, and the residue of the real estate shall thereupon be entirely discharged from all lien, charge or liability with respect to the devise.
All papers in the action shall be filed and recorded in the office of the county clerk or register of deeds and mortgages, as the case may be, of the county wherein the real estate is situate and shall be plenary evidence of the lien on the real estate so set apart and of the discharge of the residue of the real estate.
L.1981, c. 405, s. 3B:23-38, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-39 - Deposit with court; effect.

3B:23-39 Deposit with court; effect.
3B:23-39. When a devise charged by will upon real estate is wholly or in part limited over:
a. To minors, persons who are incapacitated, or persons not in esse; or
b. To persons who cannot be ascertained until the happening of an event named in the will; or
c. In a manner that the vesting of the devise may be contingent--
The Superior Court may, in a summary or other action by the executor, or a person interested in the real estate, direct the devise paid into court together with any additional sums as the court may deem reasonable to cover the expense of investing and taking charge of the devise. Upon payment into court, the real estate shall be wholly clear and discharged from the lien created by the will.
amended 2013, c.103, s.53.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-40 - Payment of interest on moneys deposited

3B:23-40. Payment of interest on moneys deposited
When moneys are ordered to be paid into court pursuant to N.J.S. 3B:23-39, the interest thereof, or any part of the interest as the court may direct, shall be paid to or on behalf of the persons who would for the time being be entitled to the interest in proportion to their respective shares therein, and payments of interest shall be made, yearly or half-yearly or otherwise directly to the persons entitled thereto, unless otherwise directed by the court.
L.1981, c. 405, s. 3B:23-40, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-41 - Return of devise pro rata

3B:23-41. Return of devise pro rata
Where there are several devisees and a return of part of a devise shall afterwards appear necessary, each devisee shall only be compelled to return a proportional part of his devise so as to make up the whole sum needed.
L.1981, c. 405, s. 3B:23-41, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-42 - Distribution of nonresident decedent's estate

3B:23-42. Distribution of nonresident decedent's estate
The estate of a nonresident decedent being administered by a personal representative appointed in this State shall, if there is a personal representative of the decedent's domicile willing to receive it, be distributed to the domiciliary personal representative for the benefit of the successors of the decedent unless:
a. By virtue of the decedent's will, if any, and applicable choice of law rules, the successors are identified pursuant to the local law of this State without reference to the local law of the decedent's domicile; or
b. The personal representative of this State, after reasonable inquiry, is unaware of the existence or identity of a domiciliary personal representative.
In other cases, distribution of the estate of a decedent shall be made in accordance with the law.
L.1981, c. 405, s. 3B:23-42, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:23-43 - Right of retainer

3B:23-43. Right of retainer
The amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.
L.1981, c. 405, s. 3B:23-43, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-1 - Definitions

3B:24-1. Definitions
As used in this chapter:
a. "The tax" means all taxes finally determined to be due and payable by a fiduciary, under the laws of the United States now or hereafter enacted and under the laws of this State now or hereafter enacted, imposing an estate tax;
b. "Gross tax estate" means all property of every description required to be included in computing the tax;
c. "Fiduciary" means any person acting in a fiduciary capacity who is required to pay the tax;
d. "Transferee" means any person to whom the gross tax estate or any part thereof is, or may be, transferred or to whom any benefit therein accrues other than that part of the gross tax estate which passes under the will of decedent, or, if there be no will, comes into the possession of the fiduciary for administration as a part of the gross tax estate of the decedent. The trustee of any inter vivos trust and the executor of, trustee or other fiduciary under, the will of any other decedent holding property included as a part of the gross estate shall be deemed to be a transferee.
L.1981, c. 405, s. 3B:24-1, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-2 - Apportionment of tax among fiduciary and transferees interested in gross tax estate

3B:24-2. Apportionment of tax among fiduciary and transferees interested in gross tax estate
Whenever a fiduciary has paid or may be required to pay an estate tax under any law of the State of New Jersey or of the United States upon or with respect to any property required to be included in the gross tax estate of a decedent under the provisions of any law, hereinafter called "the tax," the amount of the tax, except in a case where a testator otherwise directs in his will, and except to the extent where by any instrument other than a will, hereinafter called a "nontestamentary instrument," a direction is given for apportionment within the fund of taxes assessed upon the specific fund dealt with in the "nontestamentary instrument," shall be apportioned among the fiduciary and each of the transferees interested in the gross tax estate whether residents or nonresidents of the State, in accordance with the rules of apportionment stated in this chapter, and the transferees shall each contribute to the tax the amounts apportioned against them. Nothing in this chapter shall be taken to require an apportionment of an estate tax inter sese among the devisees and beneficiaries under a will or among those who take as the heirs at law of a person dying intestate, or against the interest of any surviving spouse in any real property which was held by the spouse and the decedent as tenants by the entirety.
L.1981, c. 405, s. 3B:24-2, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-3 - Apportionment of tax where temporary interest is created

3B:24-3. Apportionment of tax where temporary interest is created
Where a trust is created, or other provision made in any nontestamentary instrument whereby any person is given an interest in income, or an estate for years, or for life, or other temporary interest in any property or fund, the tax apportionable against both the temporary interest and the remainder thereafter shall, in the absence of directions to the contrary in the instrument, be charged against and paid out of the corpus of the property or fund without apportionment between remainders and temporary estates. The provisions of this section shall apply notwithstanding that the holder of the temporary interest is given rights to the corpus.
L.1981, c. 405, s. 3B:24-3, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-4 - Apportionment of tax to transferees in absence of directions to contrary.

3B:24-4 Apportionment of tax to transferees in absence of directions to contrary.
3B:24-4. Apportionment of tax to transferees in absence of directions to contrary.
In the absence of directions to the contrary:
a. That part of the tax shall be apportioned to each of the transferees as bears the same ratio to the total tax as the ratio which each of the transferees' property included in the gross tax estate bears to the total property entering into the net estate for purposes of that tax, and the balance of the tax shall be apportioned to the fiduciary, the values as finally determined in the respective tax proceedings being the values to be used as the basis for apportionment of the respective taxes;
b. Any deduction allowed under the law imposing the tax by reason of the relationship of any transferee to the decedent or by reason of the charitable purposes of the gift shall inure to the benefit of the fiduciary or transferee, as the case may be, subject nonetheless to the provisions of N.J.S.3B:24-3;
c. Any deduction for property previously taxed and any credit for gift taxes paid by the decedent shall inure to the benefit of all transferees and the fiduciary and the tax to be apportioned shall be the tax after allowance of the deduction and credit; and
d. Any interest resulting from late payment of the tax shall be apportioned in the same manner as the tax and shall be charged by the fiduciary and any trustee of any inter vivos trust and any other transferee wholly against corpus.
Amended 2004, c.132, s.87; 2005, c.160, s.17.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-5 - Limitation on direction for apportionment or nonapportionment of tax

3B:24-5. Limitation on direction for apportionment or nonapportionment of tax
Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or in a nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless the will or instrument otherwise directs.
L.1981, c. 405, s. 3B:24-5, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-6 - Recovery by fiduciary from transferees or others in possession of property included in tax

3B:24-6. Recovery by fiduciary from transferees or others in possession of property included in tax
In all cases in which any property required to be included in the gross tax estate does not come into the possession of the fiduciary, he shall be entitled, and it shall be his duty, to recover from the transferees or from whoever is in possession of the property, the proportionate amounts of the tax and any interest thereon which is or may be payable by the transferees. If the fiduciary cannot recover the amount of the tax and interest thereon apportioned against a transferee, the amount not recoverable shall be dealt with in a manner as the court may determine. Nothing in this chapter shall require a person in possession of property to defer distribution of the property unless and until directed by the court.
L.1981, c. 405, s. 3B:24-6, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-7 - Transfer or distribution of property; duties and liabilities of fiduciary

3B:24-7. Transfer or distribution of property; duties and liabilities of fiduciary
A person acting in a fiduciary capacity shall not be required to transfer, pay over or distribute to any person, other than the fiduciary charged with the duty to collect and pay the tax, any fund or property with respect to which the tax is or may be imposed, until the amount of the tax and any interest thereon apportioned or which may be apportioned against the fund or property and which may be due from the persons entitled to the fund or property is paid, or, if the tax has not been determined or apportionment made, until adequate security for the payment is furnished to the person acting in a fiduciary capacity. A fiduciary shall not be under any duty to institute any action under this chapter or to make an apportionment thereunder until after the expiration of 3 months following the final determination of the tax. A fiduciary, who within a reasonable time after the expiration of 3 months following the final determination of the tax shall proceed to carry out the duty imposed upon himself by this chapter, shall not be subject to liability or surcharge in case the amount of the tax or any part thereof apportioned or to be apportioned against any transferee or person in possession of property shall be collectible at any time following the death of the decedent but shall thereafter be or become uncollectible.
L.1981, c. 405, s. 3B:24-7, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:24-8 - Jurisdiction of Superior Court

3B:24-8. Jurisdiction of Superior Court
The Superior Court in a summary action or other action, including any action for the settlement of an account of the fiduciary, may apportion the tax and any interest. In the action the court, insofar as it may acquire jurisdiction over the property or person as the case may be, may charge the apportioned amount due by any transferee against the property of the transferee in the possession of the fiduciary or any other person and may direct all transferees, against whom the tax and any interest thereon have been or may be apportioned or from whom any part of the tax and any interest thereon may be recoverable, to make payment of the apportioned amounts to the fiduciary, and, further, may require the fiduciary to collect the charge and payments. If it shall be ascertained in the action that more than the proportionate amount of the tax and interest thereon due from any transferee has been paid by him or on his behalf, the court may direct reimbursement of the overpayment.
L.1981, c. 405, s. 3B:24-8, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:25-1 - Nonexoneration of property subject to mortgage or security interest; exception.

3B:25-1 Nonexoneration of property subject to mortgage or security interest; exception.
3B:25-1. Nonexoneration of property subject to mortgage or security interest; exception.
When property subject to a mortgage or security interest descends to an heir or passes to a devisee, the heir or devisee shall not be entitled to have the mortgage or security interest discharged out of any other property of the ancestor or testator, but the property so descending or passing to the person shall be primarily liable for the mortgage or secured debt, unless the will of the testator shall direct that the mortgage or security interest be otherwise paid. A general direction in the will to pay debts shall not be deemed a direction to pay the mortgage or security interest.
Amended 2004, c.132, s.88; 2005, c.160, s.18.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:26-1 - Definition of absent person

3B:26-1. Definition of absent person
As used in this chapter, an absent person means any person who has disappeared, or been confined or detained by a foreign power.
L.1981, c. 405, s. 3B:26-1, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:26-2 - Appointment of trustee for absent person; general duties and powers

3B:26-2. Appointment of trustee for absent person; general duties and powers
If an absent person has property in this State, which property may be wasted or dissipated unless proper management is provided, or where funds are needed for the support, care and welfare of the person or those entitled to be supported by him, and protection is necessary or desirable to obtain or provide funds, the Superior Court may in a summary action appoint one or more trustees to take charge of and manage the property. The trustee shall be under the direction and control of the court and shall have full power over the property and may commence and maintain proceedings for the conservation, protection or disposal of the property, or any part thereof, as the court may deem proper.
L.1981, c. 405, s. 3B:26-2, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:26-3 - Distribution or other disposition of property

3B:26-3. Distribution or other disposition of property
Distribution or any other disposition of the property of an absent person may be made under direction of the court when he is presumed dead under N.J.S. 3B:27-1, or sooner if the death of the absent person is established by evidence satisfactory to the court. If the absent person returns or the need for management or protection ceases before distribution or other disposition, the trustee shall restore to him the property, after deduction of the reasonable expenses of the trust and compensation of the trustees.
L.1981, c. 405, s. 3B:26-3, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:26-4 - Powers, duties and responsibilities of trustee or court

3B:26-4. Powers, duties and responsibilities of trustee or court
The trustee shall have all the powers, duties and responsibilities of a guardian of the estate of a minor, and the court shall have all the powers, for the benefit of any person, which it has for the benefit of a minor for whom a guardian has been appointed. The court shall have the same powers, without appointing a trustee, to authorize, direct or ratify any single or more than one transaction necessary or desirable to achieve any security, service, care or protective arrangement, which it has in the case of a minor for whom no general guardian has been appointed.
L.1981, c. 405, s. 3B:26-4, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-1 - Death of resident or nonresident presumed after 5 years' absence or exposure to specific catastrophic event.

3B:27-1 Death of resident or nonresident presumed after 5 years' absence or exposure to specific catastrophic event.
3B:27-1. Death of resident or nonresident presumed after 5 years' absence or exposure to specific catastrophic event. a. A resident or nonresident of this State who absents himself from the place of his last known residence for a continuous period of 5 years, during which he has not been heard from, and whose absence is not satisfactorily explained after diligent search or inquiry, is presumed to be dead. His death is presumed to have occurred at the end of the period unless there is sufficient evidence for determining that death occurred earlier.
b. A resident or nonresident of this State who is exposed to a specific event certified by the Governor as a catastrophic event that has resulted in a loss of life to persons known or unknown and whose absence following that event is not satisfactorily explained after diligent search or inquiry is presumed to be dead. The death is presumed to have occurred at the time of the catastrophic event.
c. Nothing in this section shall be construed to limit or abrogate the special peril doctrine under the common law.
Amended 2001, c.247, s.1.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-2 - Restoration and recovery of property upon reappearance of absentee.

3B:27-2 Restoration and recovery of property upon reappearance of absentee.
If an estate or property has been received, recovered or taken into possession by any person by reason of a declaration of death under the provisions of this chapter and in any action or proceeding it is thereafter proved that the person declared dead was alive at the time of the receipt, recovery or taking into possession, the estate or property, or its reasonable value at that time, shall, except as otherwise provided by law, be restored to the person deprived thereof by reason of the declaration, or to his heirs, devisees, personal representative or other persons entitled thereto. He or they may also demand and recover the income, rents and profits therefrom during the time he was or they were deprived thereof.
L.1981,c.405, s.3B:27-2, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-3 - Protection of personal representative or trustee making distribution

3B:27-3. Protection of personal representative or trustee making distribution
A personal representative or trustee who pays over or delivers a devise, distributive share or any interest in property held in trust, to which a person declared dead by virtue of this chapter would, if living, be entitled, or which is given to a person so declared dead, for life or otherwise, with a limitation over to take effect in possession or enjoyment at or after the death of that person, shall be fully discharged from any and all liability to the person so declared dead, and to his personal representative and all persons claiming under him, upon filing with the surrogate of the proper county, or the clerk of the Superior Court as the case may be, the releases of the persons who would be entitled to the devise, share or interest if the person so declared to be dead were actually dead, together with their refunding bonds to the fiduciary. The bond shall be in the amount or value of the money or property so distributed, without sureties and upon the condition that the money or property so distributed will be refunded to the fiduciary in the event that the refunding should be required. Any person claiming the devise, share or interest may sue upon the bond as if it had been assigned to him.
L.1981, c. 405, s. 3B:27-3, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-4 - Real estate transaction in which an absentee has an interest; title

3B:27-4. Real estate transaction in which an absentee has an interest; title
If an absentee, a resident or nonresident of New Jersey, shall be, by virtue of this chapter, declared dead by any court of competent jurisdiction in New Jersey; and if
a. Any real estate in which the absentee had or shall have any interest, divided or not, or contingent or not, as owner, tenant by the entirety, lessee, spouse of an owner, or otherwise, or
b. The interest in the real estate of the absentee has been or shall be sold, conveyed, mortgaged, assigned, leased, devised or otherwise alienated, as though the person were actually dead, then the absentee shall be thereafter forever barred from any claim of title to the real estate or interest therein. The person taking the real estate or interest therein in the transaction, and his heirs, assigns and successors in title, shall have as perfect a right or title therein and thereto, and shall hold the real estate, as though the absentee had actually died on the date he is declared dead.
L.1981, c. 405, s. 3B:27-4, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-5 - Absentee later proved alive entitled to proceeds of transaction

3B:27-5. Absentee later proved alive entitled to proceeds of transaction
If an absentee should later be proved to have been alive at the time of a transaction referred to in N.J.S. 3B:27-4, then he or any other person taking under him shall be entitled to a just interest in the rents, purchase price, and other proceeds of the transaction, which have not come into the hands of a person who has given value therefor without notice that the absentee was alive.
L.1981, c. 405, s. 3B:27-5, eff. May 1, 1982.
2023 New Jersey Revised Statutes › Title 3B - Administration of Estates--Decedents and Others › Section 3B:27-6 - Action to be brought in Superior Court.

3B:27-6 Action to be brought in Superior Court.
3B:27-6. Action to be brought in Superior Court. a. The Superior Court may declare the absentee dead, if it is satisfied that the absentee should be presumed dead under the provisions of N.J.S.3B:27-1. Under the provisions of subsection a. of N.J.S.3B:27-1 the Superior Court may, if it concludes from a review of the evidence, both direct and circumstantial, that the earlier death of the absentee has been established and that the death occurred prior to the institution of the proceeding before the court, fix the date of death earlier than the expiration of the 5-year period set forth therein. Under the provisions of subsection b. of N.J.S.3B:27-1 the death is presumed to have occurred at the time of the catastrophic event. A declaration with respect to a nonresident shall affect only property located within the State.
b. At the request of an applicant who has obtained a declaration based on subsection b. of N.J.S.3B:27-1 with respect to a resident of this State, the court shall order the State registrar of vital statistics to issue, at no cost to the applicant, a death certificate. The State registrar may indicate on such certificate that it was issued pursuant to court order in accordance with this section.
Amended 2001, c.247, s.2.