If a person dies intestate as to all his estate, 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 or as of the time of death of the decedent, whichever first occurs. 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.
Structure Code of Alabama
Title 43 - Wills and Decedents' Estates.
Article 3 - Intestate Succession.
Section 43-8-40 - Intestate Estate Generally.
Section 43-8-41 - Share of the Spouse.
Section 43-8-42 - Share of Heirs Other Than Surviving Spouse.
Section 43-8-43 - Requirement That Heir Survive Decedent for Five Days.
Section 43-8-44 - When Estate Passes to State.
Section 43-8-45 - Division of Estate Where Representation Is Involved.
Section 43-8-46 - Inheritance by Relatives of Half Blood.
Section 43-8-47 - Inheritance by Afterborn Heirs.
Section 43-8-48 - Parent and Child Relationship.
Section 43-8-49 - Advancements.
Section 43-8-50 - Controversy as to Advancements - How Issue Made Up and Tried.
Section 43-8-52 - Controversy as to Advancements - Proceedings and Answer Upon Death of Distributee.
Section 43-8-51 - Controversy as to Advancements - Discovery of Advancements.
Section 43-8-53 - Controversy as to Advancements - Contest of Answer.
Section 43-8-54 - Controversy as to Advancements - Consequence of Failure to Answer.
Section 43-8-55 - Against Whom Debts Owed to Decedent Charged.
Section 43-8-56 - Alien Status Not a Disqualification to Inheriting.
Section 43-8-57 - Dower and Curtesy Abolished.
Section 43-8-58 - Share of Persons Related to Decedent Through Two Lines.