New Jersey § 3b:8-7

§ 3b:8-7.

For the purposes of N.J.S. 3B:8-6 , property derived from the decedent includes, but is not limited to, any beneficial

interest of the surviving spouse or domestic partner in a trust created by the decedent during his lifetime, any property appointed to

the spouse or domestic partner by the decedent's exercise of a general or special power of appointment also exercisable

in favor of others than the spouse or domestic partner , any proceeds of insurance, including accidental death benefits on the life of the

decedent attributable to premiums paid by him, any lump sum immediately payable and

the commuted value of the proceeds of annuity contracts under which the decedent was

the primary annuitant attributable to premiums paid by him, the commuted value of

amounts payable after the decedent's death under any public or private pension, disability

compensation, death benefit or retirement plan, exclusive of the Federal Social Security

system, by reason of service performed or disabilities incurred by the decedent, the

value of the share of the surviving spouse or domestic partner resulting from rights in community property acquired in any other state formerly

owned with the decedent and the value of any rights of dower and curtesy. Premiums paid by the decedent's employer, his partner, a partnership of which he

was a member, or his creditors, are deemed to have been paid by the decedent.