(a) If a person dies intestate as to all his or her estate, property which he or she gave in his or her lifetime to an heir shall be treated as an advancement against the heir's share of the estate if declared in writing by the decedent or acknowledged in writing by the heir to be an advancement.
(b) For this purpose, the property advanced shall be valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever first occurs.
(c) If the recipient of the property fails to survive the decedent, the property shall not be taken into account in computing the share of the recipient's descendants.
Structure Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 2 - Descent And Distribution
Chapter 9 - Intestate Succession
Subchapter 2 - Arkansas Inheritance Code of 1969
§ 28-9-203. Intestate succession generally
§ 28-9-204. Per capita distribution
§ 28-9-205. Per stirpes distribution
§ 28-9-206. Interests transmissible by inheritance
§ 28-9-207. Heirs as tenants in common
§ 28-9-208. Male not preferred over female
§ 28-9-209. Legitimacy of child — Effect
§ 28-9-212. Computing degrees of consanguinity
§ 28-9-213. Kinsmen of the half blood
§ 28-9-214. Tables of descents
§ 28-9-215. Devolution where no heir under § 28-9-214
§ 28-9-218. Doctrine of first purchaser abolished
§ 28-9-219. Distinction between ancestral estates and new acquisitions abolished
§ 28-9-220. Conveyance to heirs or next of kin — Doctrine of worthier title abolished