New Jersey
Estate law, probate process, and inheritance rules for New Jersey — in plain language.
$2,000–$5,000 + bond if required
Affidavit under N.J.S.A. §3B:10-4
Class A (spouse, descendants, parents) exempt. Class C (siblings, in-laws) taxed 11–16%. Class D (others) 15–16%.
Elective share: 1/3 of augmented estate under N.J.S.A. §3B:8-1
Spouse + descendants all of marriage: spouse takes 100%. Children from other relationships: spouse takes first $50K + 1/2 of remainder.
- ✓Must be 18+ and of sound mind
- ✓May be required to post bond unless will waives it
- ✓Must file inventory of estate assets
- ✓Must give notice to creditors per statute
- ⏱Will filed promptly after death (no fixed deadline but practical)
- ⏱Inheritance tax return: 8 months after death
- ⏱Inventory: within 60 days of appointment
- ⚠Inheritance tax catches siblings and non-blood heirs by surprise
- ⚠Estate tax repealed in 2018, but inheritance tax remains
- ⚠NJ has detailed bonding requirements for executors
- →Class C/D beneficiaries: review whether trust structures can avoid inheritance tax
- →Lifetime gifts to Class C/D heirs (within 3 years of death are clawed back)
- N.J.S.A. Title 3B (Administration of Estates)
- N.J.S.A. §54:34 (Inheritance Tax)
Statute references are for orientation only. Verify current text with your state legislature's website. Not legal advice — consult an attorney licensed in New Jersey.
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