(a) If a person dies intestate as to all his or her estate, property which he or she gave in his or her lifetime to an heir shall be treated as an advancement against the heir's share of the estate if declared in writing by the decedent or acknowledged in writing by the heir to be an advancement.
(b) For this purpose, the property advanced shall be 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 first occurs.
(c) If the recipient of the property fails to survive the decedent, the property shall not be taken into account in computing the share of the recipient's descendants.
Section: Previous 28-9-208 28-9-209 28-9-210 28-9-211 28-9-212 28-9-213 28-9-214 28-9-215 28-9-216 28-9-217 28-9-218 28-9-219 28-9-220 28-9-221 NextLast modified: November 15, 2016