N.J. Stat. » Title 3B — ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS
New Jersey Statutes

N.J. Stat. § 3B:8-3 (2026)

Meaning of "augmented estate."

✓ current as of May 2026
Find cases: SyfertCases citing this section JustiaN.J. Stat. CornellLII Search CasesGoogle Scholar

3B:8-3. Meaning of "augmented estate."

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.

Amended 2005, c.331, s.9.

Notes of Decisions
Cited in 5 cases, 1984–2017 · leading case: In the Matter of the Est. of Arthur E. Brown, 153 A.3d 242 (N.J. Super. Ct. App. Div. 2017).
Sort: Relevance Newest Treatment
In the Matter of the Est. of Arthur E. Brown, 153 A.3d 242 (N.J. Super. Ct. App. Div. 2017). · cites it 6× “] [N.J.S.A. 3B:8-3 (emphasis added).] However, any transfer of property by the decedent pursuant to N.”
Matter of Est. of Post, 659 A.2d 500 (N.J. Super. Ct. App. Div. 1995). · cites it 2× “The remainder interest in the 1975 irrevocable trust does not qualify as section 3B:8-3 property because it was made before the act's effective date.”
Karsenty v. Schoukroun, 959 A.2d 1147 (Md. 2008). “12, § 902 (West 2008); N.J. Stat. Ann. § 3B:8-3 (West 2008); N.Y.”
In Re Est. of Cole, 491 A.2d 770 (N.J. Super. Ct. App. Div. 1984). “N.J.S.A. 3B:8-3, 6, 7. The augmented estate includes out-of-state real property to the same extent as it would be included if it were located in New Jersey.”
Est. of Agnello v. Comm'r, 103 T.C. 605 (Tax Ct. 1994). · cites it 2× “3B:8-3 (West 1983), which states that "The 'augmented estate' means the estate reduced by funeral and administration expenses, and enforceable claims, to which is added" the value of certain other "transfers" made during the course of the decedent's marriage to persons other…”
N.J. Stat. § 3B:8-3(a): 1 case
In the Matter of the Est. of Arthur E. Brown, 153 A.3d 242 (N.J. Super. Ct. App. Div. 2017). “] [N.J.S.A. 3B:8-3 (emphasis added).] However, any transfer of property by the decedent pursuant to N.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.