Also known as: advancement · advancements · laws of advancement · advancement doctrine
Written by attorneys · grounded in primary & secondary sources — see below
A doctrine providing that an inter vivos gift from a decedent to an individual who is an heir at death is credited against the heir's intestate share. The doctrine applies only when the decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift constitutes an advancement or is to be taken into account in dividing the estate.
Luna Lang gave her adult son Lucas Lee $150,000 during her lifetime to start a business. Luna died intestate survived by Lucas and two other children. Luna had executed a contemporaneous writing stating the gift was an advancement. The personal representative deducted the $150,000 from Lucas's one-third intestate share before distribution.
Doris Dean gave her niece Nora North $75,000 to buy a home. Doris died intestate survived by Nora and two siblings. Nora had signed a writing acknowledging the gift would reduce her intestate share. The personal representative credited the amount against Nora's share in the distribution.
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Latoya Lane transferred $200,000 to her daughter Levi Lowe two years before death. Lane executed a signed letter at the time of the transfer stating the amount would reduce the daughter's future intestate share. After Lane died intestate, the estate properly treated the transfer as an advancement when calculating shares among the heirs.
Oscar Ortiz gave his wife Olivia Ortiz $90,000 during marriage to purchase investment property. Oscar died intestate survived by Olivia and two children from a prior marriage. A contemporaneous writing declared the transfer an advancement. The estate offset the amount against Olivia's intestate share.
Peter Price gave his granddaughter Gina Price $40,000 for college. Peter died intestate after his child (Gina's parent) predeceased him. A signed writing at the time of the gift stated it was an advancement. The personal representative applied the doctrine when computing Gina's share among the heirs.
Victor Vale named his son Sam Vale beneficiary of a life-insurance policy and executed a contemporaneous writing treating the future proceeds as an advancement. Victor died intestate survived by Sam and one other child. The estate credited the policy proceeds against Sam's intestate share under the doctrine.
The decedent must declare in a contemporaneous writing or the heir must acknowledge in writing that the gift is an advancement or is to be taken into account in computing the intestate shares. A later writing by the decedent alone is insufficient.
Supporting sources
No. The doctrine applies to any individual who is an heir at the decedent's death, which may include a surviving spouse, grandchild, or other relative depending on the intestacy statute.
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The property is valued as of the time the heir came into possession or enjoyment or as of the decedent's death, whichever occurs first.
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The property is valued as of the time the heir came into possession or enjoyment or as of the decedent's death, whichever occurs first, and the doctrine applies to will substitutes such as life-insurance beneficiary designations when the required writing exists.
Supporting sources
…decision not to terminate results in a maintenance of the status quo ; the possibility of subsequent developments such as advancements in medical science, the discovery of new evidence regarding the patient’s intent, changes in the law, or simply the unexpected death of the patient despite the administration of…