New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 15-24

When at any time prior to the termination of the trust estate, a fiduciary makes a distribution in kind of any investments of a trust estate, or sells or otherwise disposes of an investment for a purpose other than reinvestment, the fiduciary shall maintain the ratio of values prescribed by section 3A:15-20 of this title so far as may then be practicable without sacrifice of values.