A. If a person dies intestate as to all or a portion of that person's estate, property
the decedent gave during the decedent's lifetime to a person who, at the decedent's
death, is an heir is treated as an advancement against the heir's intestate share
only if the decedent declared in a contemporaneous writing or the heir acknowledged
in writing that the gift is an advancement or if the decedent's contemporaneous writing
or the heir's written acknowledgment otherwise indicates that the gift is to be taken
into account in computing the division and distribution of the decedent's intestate
B. For the purposes of this section, property advanced during the decedent's lifetime
is valued as of the time the heir came into possession or enjoyment of the property
or as of the time of the decedent's death, whichever first occurs.
C. If the recipient of the property fails to survive the decedent the property is not
taken into account in computing the division and distribution of the decedent's intestate
estate unless the decedent's contemporaneous writing provides otherwise.
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