(a) If a decedent dies intestate as to a part of the decedent’s net estate, property which the decedent gave in the decedent’s lifetime to an heir shall be treated as an advancement against the share of the latter of the net 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.
(c) If the recipient of the property fails to survive the decedent, the property shall be taken into account in computing the share of the issue of the recipient.
(d) An advancement to an heir other than the surviving spouse may not increase the share of the surviving spouse under § 3–102 of this subtitle.
Structure Maryland Statutes
Title 3 - Intestate Succession and Statutory Shares
Subtitle 1 - Intestate Succession
Section 3-101 - Order of Distribution of Net Intestate Estate
Section 3-102 - Share of Surviving Spouse
Section 3-103 - Division Among Surviving Issue
Section 3-104 - Distribution When There Is No Surviving Issue
Section 3-107 - After-Born Child
Section 3-108 - Inheritance From Illegitimate Person
Section 3-109 - Person Related to Decedent Through Two Lines
Section 3-110 - Certain Heirs Not Surviving Decedent for 30 Days
Section 3-111 - Prohibition of Distribution Upon Commitment of Certain Crimes or Acts
Section 3-112 - Abandonment or Failure to Support Minor Child