When a person in New Jersey dies, he or she may have left behind a will that dictates who is to inherit his or her assets. While most of the time the terms of the person's will are followed, there are instances in which estate litigation is pursued by an heir who believes the will should be invalidated. In general, there are four grounds on which a person can challenge a will.
While New Jersey no longer has an estate tax, as of right now it is one of only a handful of states that still imposes an inheritance tax. This tax applies to any transfers of assets to certain (but not all) heirs once you pass away. And while inheritances worth $500 or less won't be taxed, other inheritances will be subjected to the legally complex inheritance tax.