Effective: January 13, 2012
Latest Legislation: Senate Bill 124 - 129th General Assembly
When a person dies, property that the person gave during the person's lifetime to an heir shall be treated as an advancement against the heir'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, 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 occurs first. If the heir does not survive the decedent, the property shall not be taken into account in computing the intestate share to be received by the heir's issue, unless the declaration or acknowledgment provides otherwise.
Structure Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2105 | Descent and Distribution
Section 2105.01 | No Distinction Between Ancestral and Nonancestral or Real and Personal Property.
Section 2105.02 | Construction of Living and Died.
Section 2105.03 | Determination of Next of Kin.
Section 2105.04 | Permanent Leases to Descend Same as Estates in Fee.
Section 2105.051 | Advancements - Time of Valuation.
Section 2105.052 | Debts Owed to Decedent.
Section 2105.06 | Statute of Descent and Distribution.
Section 2105.061 | Real Property Subject to Monetary Charge of Surviving Spouse.
Section 2105.062 | Children Conceived as Result of Rape or Sexual Battery.
Section 2105.07 | Escheat of Personal Estate.
Section 2105.08 | Application of Provisions Relating to Escheating Estates.
Section 2105.09 | Disposition of Escheated Lands.
Section 2105.10 | Parent Abandoning Minor Child Barred From Intestate Succession.
Section 2105.11 | Estate to Descend Equally to Children of Intestate.
Section 2105.12 | Descent When All Descendants of Equal Degree of Consanguinity.
Section 2105.13 | Descent When Children and Heirs of Deceased Children Are Living.
Section 2105.14 | Child Conceived Before Intestate's Death.
Section 2105.15 | Designation of Heir at Law.
Section 2105.16 | Heirs of Aliens May Inherit - Aliens May Hold Lands.
Section 2105.17 | Children Born Out of Wedlock.
Section 2105.19 | Persons Prohibited From Benefiting by the Death of Another.
Section 2105.20 | Waste by Tenant for Life.
Section 2105.25 | Filing Declaration Alleging Fatherhood of Adult Child.
Section 2105.26 | Order Declaring Fatherhood of Adult Child.
Section 2105.31 | Uniform Simultaneous Death Act Definitions.
Section 2105.32 | Person Is Deemed to Have Predeceased Another Person.
Section 2105.33 | Person Deemed to Have Predeceased Specified Event.
Section 2105.34 | Co-Owners With Right of Survivorship.
Section 2105.35 | Determination and Evidence of Death and Status.
Section 2105.36 | Provisions of Governing Instrument.
Section 2105.37 | Payor or Third Party Not Liable.
Section 2105.38 | Retroactivity.