(a) In the proceeding for an elective share, values included in the estate which pass or have passed to the surviving spouse, or which would have passed to the surviving spouse but were renounced, are applied first to satisfy the elective share and to reduce any contributions due from other recipients of transfers included in the estate. For purposes of this subsection, the electing spouse's beneficial interest in any life estate or in any trust shall be computed as if worth one-half of the total value of the property subject to the life estate, or of the trust estate, unless higher or lower values for these interests are established by proof; provided, however, that, to the extent that the electing spouse's beneficial interest is a life estate or is an interest in a trust and is coupled with a general power of appointment (whether exercisable by deed or by will or by either), the beneficial interest shall be computed as being equal to two-thirds of the total value of the property subject to the life estate, or of the trust estate, with respect to which the general power of appointment exists.
(b) Remaining property of the estate is so applied that liability for the balance of the elective share of the surviving spouse is equitably apportioned among the recipients of the estate in proportion to the value of their interests therein.
Structure Code of Alabama
Title 43 - Wills and Decedents' Estates.
Article 4 - Elective Share of Surviving Spouse; Abatement.
Section 43-8-70 - Right of Surviving Spouse to Elective Share.
Section 43-8-71 - Right of Election Personal to Surviving Spouse.
Section 43-8-72 - Waiver of Right to Elect and of Other Rights.
Section 43-8-74 - Entitlement of Surviving Spouse to Certain Benefits Regardless of Election.