§ 33-1-11 — § 33-1-11. Advancements and debts of decedent.

§ 33-1-11. Advancements and debts of decedent.

(a) If a person dies intestate as to all or a portion of the decedent's estate, any property given by the decedent during his or her lifetime to an individual who, at decedent's death, is an heir, shall be 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 subsection (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.

(d) A debt owed to decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants.

Legislative History

C.P.A. 1905, § 955; G.L. 1909, ch. 316, § 23; G.L. 1923, ch. 367, § 23; G.L. 1938, ch. 567, § 23; G.L. 1956, § 33-1-11; P.L. 2014, ch. 260, § 1; P.L. 2014, ch. 312, § 1.