§ 15-19-4

15:19-4. Construction of act to qualify for maximum tax exemptions This act shall be so construed as to enable split-interest trusts and private foundation trusts to qualify for the maximum tax exemptions available to such trusts under the provisions of the Internal Revenue Code of 1954 as amended. L.1971, c. 337, s. 4, eff. Dec. 13, 1971.