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Title XXXI TRUSTS AND ESTATES OF DECEDENTS AND PERSONS UNDER DISABILITY

Chapter 474

previous next Effective - 01 Jan 1981, see footnotebottom

  474.090.  Advancements counted against share, when — evaluation. — If a person dies intestate as to all his estate, property which he gave in his lifetime to an heir is treated as an advancement against the latter's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement.  For this purpose, the property advanced is valued as of the time the heir came into possession or enjoyment of the property, or as of the time of death of the decedent, whichever occurs first.  If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the intestate share to be received by the recipient's issue, unless the declaration or acknowledgment provides otherwise.

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(L. 1955 p. 385 § 244, A.L. 1980 S.B. 637)

Effective 1-01-81


---- end of effective   01 Jan 1981 ----

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