§ 1723 — Advancement; how asserted; what constitutes

An interested party may assert a claim that the decedent made a transfer during life that was an advancement. The party making the claim shall have the burden of proving it. Real or personal estate given by a decedent during the decedent’s lifetime shall be reckoned toward the share of the decedent’s estate otherwise allocable to the person to whom the lifetime gift was made as an advancement, and for that purpose shall be considered a part of the estate, if any of the following apply:
(1) The decedent declares in a writing, signed in the presence of and subscribed by two disinterested persons, that a gift or grant was made as an advancement.
(2) The gift or grant is acknowledged in a signed writing as an advancement by the recipient of the gift or grant. (Amended 2017, No. 195 (Adj. Sess.), § 10.)