New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 11 - WAIVERS-CONSENT TO TRANSFER
Section 18:26-11.7 - Share of a deceased beneficiary
Universal Citation: NJ Admin Code 18:26-11.7
Current through Register Vol. 56, No. 18, September 16, 2024
In any case where a beneficiary dies prior to the settlement of an estate in which such beneficiary is entitled to receive a share or interest, the executor or administrator of the first estate must first obtain a waiver before transferring such share or interest.
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