Sec. 1. The surviving spouse of a decedent who was domiciled in
Indiana at his death is entitled from the estate to an allowance of
twenty-five thousand dollars ($25,000). The allowance may be
claimed against the personal property of the estate or a residence that
is a part of the decedent's estate, or a combination of both. If there is
no surviving spouse, the decedent's children who are under eighteen
(18) years of age at the time of the decedent's death are entitled to the
same allowance to be divided equally among them. If the personal
property and a residence that is a part of the decedent's estate are less
than twenty-five thousand dollars ($25,000) in value, the spouse or
decedent's children who are under eighteen (18) years of age at the
time of the decedent's death, as the case may be, are entitled to any
real estate of the estate to the extent necessary to make up the
difference between the value of the personal property plus the
residence that is a part of the decedent's estate and twenty-five
thousand dollars ($25,000). The amount of that difference is a lien
on the remaining real estate. An allowance under this section is not
chargeable against the distributive shares of either the surviving
spouse or the children.
(Formerly: Acts 1953, c.112, s.401; Acts 1973, P.L.287, SEC.2; Acts
1975, P.L.288, SEC.3.) As amended by Acts 1978, P.L.132, SEC.1;
P.L.118-1997, SEC.11; P.L.42-1998, SEC.1; P.L.252-2001, SEC.11.

Last modified: May 27, 2006