6. Inheritance

Question 1

Decedent not survived by spouse:

Answer 1

1. All to descendants if any.
2. If no descendants, to parents or survivor.
3. If no descendants or parent, to sibling and descendant of deceased sibling.
4. If no descendant, parent, sibling or descendant of sibling, one-half to paternal grandparent and their descendant and one-half to maternal grandparent and their descendant.
5. No inheritance beyond grandparent or descendant of grandparent. Instead, escheat.

EXCEPTION: Before escheat, estate goes to kindred of last deceased spouse of the decedent as though the last deceased spouse had survived decedent and then died intestate.

Question 2

Decedent survived by spouse:

Answer 2

1. If survived by spouse but no descendants, spouse takes entire estate.
2. If survived by spouse and one or more descendants all of whom are descendants of the surviving spouse the spouse takes;
   * SPOUSE if there are no other descendants of the surviving spouse.
   * 1/2 spouse if there are other descendants of the surviving spouse.
3. If survived by spouse and descendants at least one of whom is not a descendant of the surviving spouse, spouse takes 1/2.

Question 3

Probate estate:

Answer 3

The intestacy statute only applies to the probate estate. This is the estate that could have been controlled by a will had the decedent executed one.

Question 4

Disclaimer:

Answer 4

Disclaimer can also be made by guardian of minor or incompetent or by personal representative of a deceased person.

Disclaimer may occur at any time prior to acceptance of the interest. But to be effective for tax purposes, the disclaimer must occur within 9 months after decedent’s death. (For minor beneficiaries, the disclaimer must be made within 9 months of attaining 21)