(a) If an individual dies intestate as to all or a portion of his or her estate, property the decedent gave during the decedent's lifetime to an individual who, at the decedent's death, is an heir is treated as an advancement against the heir's intestate share only if (i) the decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift is an advancement or (ii) the decedent's contemporaneous writing or the heir's written acknowledgement otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate.
(b) For purposes of subsection (a), property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of the decedent's death, whichever first occurs.
(c) If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the division and distribution of the decedent's intestate estate, unless the decedent's contemporaneous writing provides otherwise.
Structure West Virginia Code
Chapter 42. Descent and Distribution
§42-1-3a. Share of Heirs Other Than Surviving Spouse
§42-1-3b. Requirement That Heir Survive Decedent for One Hundred Twenty Hours
§42-1-3e. Kindred of Half Blood
§42-1-5. From Whom Children Born Out of Wedlock Inherit
§42-1-6. Legitimation by Marriage
§42-1-7. Issue Legitimate Though Marriage Null
§42-1-8. Posthumous Children to Take
§42-1-9. Establishment and Recordation of Descent
§42-1-10. Individuals Related to Decedent Through Two Lines
§42-1-11. When a Parent May Not Inherit From a Child
§42-1-12. When a Child May Inherit From a Parent Who Has Been Barred From Inheritance