N.J. Stat. § 3B:18-30
Current through L. 2024, c. 62.
In the event of a dispute as to the value of corpus on the settlement of the account of a fiduciary, the burden of proving that the value of any item of corpus differs from the presumptive value of the item shall be upon the party claiming the difference.
N.J.S. § 3B:18-30