Kenneth Vercammen & Associates, P.C.
2053 Woodbridge Ave.
Edison, NJ 08817
(732) 572-0500
www.njlaws.com

Monday, July 21, 2014

18:26-6.1 Class "A" transfers

18:26-6.1 Class "A" transfers

   (a) Transfers to a spouse are totally exempt where the decedent dies on or after January 1, 1985.

(b) Transfers to all Class "A" transferees, where decedent dies on or after July 1, 1988, are totally exempt, except that transfers to a domestic partner are totally exempt where the decedent dies on or after July 10, 2004, and transfers to a civil union partner are totally exempt where the decedent dies on or after February 19, 2007.

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