Estate Planning Laws in New Jersey.

A will must be in writing, signed by the testator (or another at the testator's direction in the testator's conscious presence), and signed by at least 2 witnesses within a reasonable time after witnessing the signing.

A will is valid as a holographic will if the signature and material portions are in the testator's handwriting, even without witnesses.

Each New Jersey county elects a Surrogate who serves as the initial probate jurisdiction, conducts uncontested probate, and admits wills. Contested matters proceed in the Superior Court Chancery Division, Probate Part.

New Jersey adopted the Uniform Trust Code effective July 2016. Governs creation, administration, modification, and termination of trusts.

New Jersey repealed the Estate Tax effective January 1, 2018. The Inheritance Tax remains.

Class A transferees (spouse, civil union partner, domestic partner, parents, grandparents, children, stepchildren, grandchildren) are exempt. Class C (siblings, in-laws): 11%-16%. Class D (all others): 15%-16%. No tax on estates under $500.

A surviving spouse may elect one-third of the augmented estate against the will.

Authorizes advance directives including living wills and health care proxies. Specific execution formalities required.