§ 30.1-04-10 — (2-109) Advancements

1. 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 the decedent declared in a contemporaneous writing or the heir
acknowledged in writing that the gift is an advancement or 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.
2. For purposes of subsection 1, 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.
3. 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.