(a) If an individual dies intestate as to all or a portion of the individual’s estate, property the decedent gave during the decedent’s lifetime to an individual who, at the decedent’s death, is an heir is treated as an advancement against the heir’s intestate share only if
(1) the decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift is an advancement; or
(2) 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 estate.
(b) For purposes of (a) of this section, property advanced 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.
Other Sections in this Chapter:
- Sec. 13.12.101. Intestate estate.
- Sec. 13.12.103. Share of heirs other than surviving spouse.
- Sec. 13.12.105. No taker.
- Sec. 13.12.107. Kindred of half blood.
- Sec. 13.12.111. Alienage.
- Sec. 13.12.113. Individuals related to decedent through two lines.
- Sec. 13.12.201. Definitions.
- Sec. 13.12.203. Composition of the augmented estate.
- Sec. 13.12.205. Decedent’s nonprobate transfers to others.
- Sec. 13.12.207. Surviving spouse’s property and nonprobate transfers to others.
- Sec. 13.12.209. Sources from which elective share payable.
- Sec. 13.12.211. Proceeding for elective share; time limit.
- Sec. 13.12.213. Waiver of right to elect and of other rights.
- Sec. 13.12.301. Entitlement of spouse; premarital will.
- Sec. 13.12.401. Applicable law.
- Sec. 13.12.403. Exempt property.
- Sec. 13.12.405. Source, determination, and documentation.
- Sec. 13.12.501. Who may make will.
- Sec. 13.12.504. Self-proved will.
- Sec. 13.12.506. Choice of law as to execution.
- Sec. 13.12.508. Revocation by change of circumstances.
- Sec. 13.12.510. Incorporation by reference.
- Sec. 13.12.512. Events of independent significance.
- Sec. 13.12.514. Contracts concerning succession.
- Sec. 13.12.516. Duty of custodian of will; liability.
- Sec. 13.12.530. Establishment of will validity before death.
- Sec. 13.12.535. Establishment of trust validity before death.
- Sec. 13.12.540. Venue.
- Sec. 13.12.545. Contents of petition for will validity.
- Sec. 13.12.550. Contents of petition for trust validity.
- Sec. 13.12.555. Declaration by court.
- Sec. 13.12.560. Binding effect of declaration.
- Sec. 13.12.565. Hearing and notice.
- Sec. 13.12.570. Burden of proof.
- Sec. 13.12.575. Change to will after declaration.
- Sec. 13.12.580. Change to trust after declaration.
- Sec. 13.12.585. Confidentiality.
- Sec. 13.12.590. Definitions.
- Sec. 13.12.601. Scope.
- Sec. 13.12.603. Antilapse; deceased devisee; class gifts.
- Sec. 13.12.605. Increase in securities; accessions.
- Sec. 13.12.607. Nonexoneration.
- Sec. 13.12.609. Ademption by satisfaction.
- Sec. 13.12.701. Scope.
- Sec. 13.12.703. Choice of law as to meaning and effect of governing instrument.
- Sec. 13.12.705. Class gifts; terms of relationship.
- Sec. 13.12.707. Survivorship with respect to future interests under terms of trust; substitute takers.
- Sec. 13.12.709. Distribution by representation, per capita at each generation, and per stirpes.
- Sec. 13.12.711. Interests in heirs and other persons.
- Sec. 13.12.720. Family-owned business deduction. Repealed
- Sec. 13.12.802. Effect of divorce, annulment, and decree of separation.
- Sec. 13.12.804. Effect of divorce, annulment, and other changes of circumstances on probate and nonprobate transfers.
- Sec. 13.12.907. Honorary trusts; trusts for pets.
- Sec. 13.12.912. International will; validity.
- Sec. 13.12.914. International will; other points of form.
- Sec. 13.12.916. International will; effect of certificate.
- Sec. 13.12.918. Source and construction.
- Sec. 13.12.920. International will information registration.