New Jersey § 3b:8-3

§ 3b:8-3.

The “ augmented estate ” means the estate reduced by funeral and administration expenses, and enforceable

claims, to which is added the value of property transferred by the decedent at any

time during marriage, or during a domestic partnership, to or for the benefit of any person other than the surviving spouse or domestic partner , to the extent that the decedent did not receive adequate and full consideration

in money or money's worth for the transfer, if the transfer is of any of the following

types: a. Any transfer made after May 28, 1980, under which the decedent retained at the

time of his death the possession or enjoyment of, or right to income from, the property; b. Any transfer made after May 28, 1980, to the extent that the decedent retained

at the time of his death a power, either alone or in conjunction with any other person,

to revoke or to consume, invade or dispose of the principal for his own benefit; c. Any transfer made after May 28, 1980, whereby property is held at the time of decedent's

death by decedent and another with right of survivorship; d. Any transfer made, after May 28, 1980, if made within 2 years of death of the decedent,

to the extent that the aggregate transfers to any one donee in either of the years

exceed $3,000.00.