§ 2-4-108 — Advancements generally; exceptions; determination

(a) If a person dies intestate, property which he gave in
his lifetime to an heir is treated as an advancement against the
latter's share of the estate only if declared in a
contemporaneous writing by the decedent or acknowledged in
writing by the heir to be an advancement. For this purpose the
property advanced is valued as of the time the heir came into
possession or enjoyment of the property. If the recipient of the
property fails to survive the decedent, the property is not
taken into account in computing the intestate share to be
received by the recipient's issue, unless the declaration or
acknowledgment provides otherwise.
(b) The maintenance, education or supply of money to a
minor, without any view to apportion or settlement in life, is
not deemed an advancement under this section.
(c) When any heir of the intestate receives in his
lifetime any real or personal estate by way of advancement, and
the other heirs desire it to be charged to him, the judge shall
cite the parties to appear before him, shall hear proof upon the
subject, and shall determine the amount of such advancement or
advancements to be thus charged.