|3B:8-6. Other property to be included in augmented estate.|
There shall also be included in the augmented estate:
a.The value of property owned by the surviving spouse or domestic partner at the time of, or as a result of, the decedents death to the extent that the property is derived from the decedent by means other than by testate or intestate succession without a full consideration in money or moneys worth; and
b.The value of the property described in subsection a. hereof which has been transferred by the surviving spouse or domestic partner at any time during marriage or domestic partnership without a full consideration in money or moneys worth to any person other than the decedent which would have been includable in the spouses or domestic partners augmented estate if the surviving spouse or domestic partner had predeceased the decedent.
Income earned by included property prior to the decedents death is not treated as property derived from the decedent.
Amended 2005, c.331, s.11.