1) Beneficiary class mapping

• Shift bequests to Class A where consistent with family goals (e.g., bequest to stepchild qualifies as Class A).
• Fund Class C/D beneficiaries with non–NJ-situs intangibles where possible; allocate NJ-situs real/tangibles toward Class A or charity.
• Use specific bequests and trust subshares to direct NJ property to favorable classes.

2) Situs management (what is “in NJ” at death)

• Confirm where tangible property is physically located/garaged/stored; move or document location outside NJ if appropriate.
• Keep intangibles as such: avoid facts that create a business situs in NJ (e.g., active NJ-based operations/records/agency).
• Entity interests (LLC/partnership/stock) are generally intangibles; maintain administration and records outside NJ to avoid situs risk.

3) Life estates, remainders & QTIP

• Transfers that take effect at or after death (life estate → remainder) can be taxed on the full underlying value when possession/enjoyment shifts to a non–Class A beneficiary.
• For QTIP and similar trusts, memorialize trustee location, administration situs, and governing law. Nonresident facts may limit NJ reach, but expect close review.
• Consider lifetime gifts or re-designation of remainders to Class A or charity where consistent with objectives.

4) Charitable tools & coordination

• New Jersey inheritance tax allows charitable exemptions; pair with federal charitable/estate planning.
• Integrate beneficiary designations (TOD/POD) with class mapping—nonprobate does not avoid NJ inheritance tax if the transfer is otherwise taxable.
• Review life insurance ownership/beneficiaries for liquidity to pay tax and expedite waivers.

5) Valuation and evidence

• Order date-of-death appraisals for NJ real property; include lot & block, comps, and effective date.
• For tangibles, keep invoices/guides/expert statements and location evidence (storage, garaging, insurance).
• For claims/settlements, track actual recoveries; the Division may look to amounts recovered when valuing survival claims.

6) Waiver timing & closings

• Plan for waivers to transfer/record NJ assets. Where eligible, use L-8 (bank/securities) and L-9 (real property) for Class A.
• If Class C/D beneficiaries inherit NJ real property, factor review time for Division-issued waivers into closing timelines.
• Coordinate payment with filing to reduce interest and accelerate waiver issuance.

Estate plan update (before death)

1. Inventory NJ-situs assets; classify beneficiaries (A/C/D).
2. Retitle or relocate tangibles if consistent with goals; keep intangibles free of NJ business-situs facts.
3. Revise will/trust to steer NJ assets toward Class A or charity; revisit remainder/QTIP design.
4. Align TOD/beneficiary designations with the document plan.

Filing playbook (after death)

1. Complete IT-R (resident) or IT-NR (nonresident) with class schedules.
2. Attach appraisals, valuation exhibits, and trust instruments for life estate/QTIP cases.
3. Pay at filing; pursue L-8/L-9 where eligible; calendar Division-issued waivers for C/D bequests.

Example — Shore house to niece/nephew (Class D)

Move or gift partial interests during life, or redirect remainder to a Class A/charity. If retained, budget for tax on full value at death and expedite appraisals to obtain waivers.

Example — Nonresident collectibles stored in NJ

Relocate storage out of NJ or document non-NJ location well before death; otherwise treat as NJ-situs tangibles and compute expected tax for C/D beneficiaries.