79. The provisions of this chapter, as amended and supplemented by P.L.2004, c.132 (C. 3B:3-33.1 et al.) are not intended to enlarge, limit, modify or otherwise affect the federal requirements for a qualified disclaimer under 26 U.S.C. § 2518 or 26 U.S.C. § 2046.

L.2004,c.132,s.79.