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April 18, 2008
New Jersey Supreme court holds that decoupling of estate tax not retroactive
The court explained in Oberland v. Director, Div. of Taxation, 940 A.2d 1202 (2008), that it would be manifestly unjust to apply a statute which reduced the amount of assets that could pass free of state estate tax retroactively.
April 18, 2008 in Estate Tax, New Cases | Permalink
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