3B:11-13. Construction of article
This article shall be so construed as to enable split-interest trusts and private foundation trusts to qualify for the maximum tax exemptions available to those trusts under the Internal Revenue Code of 1954 as amended.
L.1981, c. 405, s. 3B:11-13, eff. May 1, 1982.
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Last modified: October 11, 2016