Under the rule of advancement, if a decedent dies intestate with an estate of 600,000 and makes an advancement of 150,000 to A, with heirs A, B, C, what are the shares?

• A. A receives $100,000; B receives $250,000; C receives $250,000.
• B. A receives $150,000; B receives $225,000; C receives $225,000.
• C. A receives $125,000; B receives $287,500; C receives $287,500.
• D. A receives $300,000; B receives $150,000; C receives $150,000.

Answer: (A)

The rule of advancement means treat any lifetime gift to an heir as part of the estate for purposes of dividing the estate among heirs. Here, three heirs share an estate of 600,000, and A received an advancement of 150,000 during the decedent’s life. To figure the equal share, add the advancement back to the estate: 600,000 + 150,000 = 750,000 to be divided equally among the three heirs, which is 750,000 ÷ 3 = 250,000 per heir. Since A already received 150,000 as an advancement, A’s final share is 250,000 − 150,000 = 100,000. The other two heirs, B and C, each receive 250,000. Thus the distribution is A: 100,000; B: 250,000; C: 250,000.