3B:18-21.Ā  Burden of proving value
In the event of a dispute as to the value of corpus on the settlement of theĀ  account of a fiduciary, the burden of proving that the value of any item ofĀ  corpus differs from the presumptive value of the item shall be upon the fiduciary or other party claiming the difference.

L.1981, c. 405, s. 3B:18-21, eff. May 1, 1982.
Ā