New Jersey Code § 46:38A-8

Transfer by gift or exercise of power of appointment
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46:38A-8. Transfer by gift or exercise of power of appointment
A person may, pursuant to R.S. 46:38A-19, make a transfer by irrevocable gift to, or the irrevocable exercise of a power of appointment in favor of, a custodian for the benefit of a minor.
L. 1987, c. 18, s. 1.

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