When the Probate Division of the Superior Court distributes assets of an estate to one or more persons entitled to the same, it shall not be necessary to make partition of the assets distributed if the parties to whom the assignment is made agree to an allocation of assets without partition. (Amended 1985, No. 144 (Adj. Sess.), § 85; 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2017, No. 195 (Adj. Sess.), § 10.)