New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 4-8

If a person shall die intestate as to all of his estate, any real or personal property which in his life-time he gave to a person entitled under this chapter to the property whereof a decedent died intestate shall be treated as an advancement against that person's share of the estate only if so declared in a contemporaneous writing by the decedent or acknowledged in writing as such by the recipient. The property advanced shall be valued as of the time the recipient came into possession or enjoyment of the property or as of the time of the death of the decedent, whichever occurs first. If the recipient fails to survive the decedent the value of the property shall not be taken into account in computing the intestate share to be received by his issue unless the declaration or acknowledgment provides otherwise.