Texas Statutes
Subchapter B. Exempt Property; Allowance in Lieu of Exempt Property
Section 353.054. Payment of Allowance in Lieu of Exempt Property

Sec. 353.054. PAYMENT OF ALLOWANCE IN LIEU OF EXEMPT PROPERTY. (a) The executor or administrator of an estate shall pay an allowance in lieu of exempt property in accordance with this section.
(b) If there is a surviving spouse and there are no children of the decedent, or if all the children, including any adult incapacitated children, of the decedent are also the children of the surviving spouse, the executor or administrator shall pay the entire allowance to the surviving spouse.
(c) If there is a surviving spouse and there are children of the decedent who are not also children of the surviving spouse, the executor or administrator shall pay the surviving spouse one-half of the entire allowance plus the shares of the decedent's children of whom the surviving spouse is the parent. The remaining shares must be paid to:
(1) the decedent's adult children of whom the surviving spouse is not a parent and who are not incapacitated;
(2) the guardian of the children of whom the surviving spouse is not a parent and who are minors; or
(3) the guardian or another appropriate person, as determined by the court, if there is no guardian, of each child who is an incapacitated adult.
(d) If there is no surviving spouse and there are children of the decedent, the executor or administrator shall divide the entire allowance equally among the children and pay the children's shares to:
(1) each of those children who are adults and who are not incapacitated;
(2) the guardian of each of those children who are minors; or
(3) the guardian or another appropriate person, as determined by the court, if there is no guardian, of each of those children who is an incapacitated adult.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 810 (H.B. 2492), Sec. 2.04, eff. January 1, 2014.

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