New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 14A-3

A. No distinction shall be made, in applying the provisions of this act, between securities which come into the hands of the fiduciary from the person establishing the estate, and securities which come into the hands of the fiduciary in any other manner.

B. Except as in this act otherwise provided, the ascertainment and allocation of principal and income in respect to dividends on shares of stock held in an estate shall be made in the manner in this act set forth, regardless of the source of, or the manner of, or the time of the creation or accumulation of the fund out of which such dividends are declared, and regardless of the time when such dividends are declared, are payable, or are paid.