New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 5 - TRANSFERS SUBJECT TO TAX
Section 18:26-5.10 - Transfers not deemed to take effect at or after death

Any transfer of property by deed, grant, bargain, sale, gift, or interest under which the transferor is entitled to some income, right, interest, or power including the possession or enjoyment of the property, either expressly or by operation of law, is not deemed a transfer to take effect at or after the transferor's death if the transferor at any time more than three years prior to death completely and irrevocably disposes of all of his or her reserved income, rights, interests, and powers in and over the transferred property, including any right to possession, use, and enjoyment of the property.