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§ 4-1.1 Descent and distribution of a
decedent's estate
The property of a decedent not disposed of by will shall be distributed as
provided in this section. In computing said distribution, debts,
administration expenses and reasonable funeral expenses shall be deducted
but all estate taxes shall be disregarded, except that nothing contained
herein relieves a distributee from contributing to all such taxes the
amounts apportioned against him or her under 2-1.8.
Distribution shall then be as follows:
(a) If a decedent is survived by:
(1) A spouse and issue, fifty thousand dollars
and one-half of the residue to the spouse, and the balance thereof to the
issue by representation.
(2) A spouse and no issue, the whole to the spouse.
(3) Issue and no spouse, the whole to the issue, by representation.
(4) One or both parents, and no spouse and no issue, the whole to the
surviving parent or parents.
(5) Issue of parents, and no spouse, issue or parent, the whole to the issue
of the parents, by representation.
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(6) One or more grandparents or the issue of
grandparents (as hereinafter defined), and no spouse, issue, parent or issue
of parents, one-half to the surviving paternal grandparent or grandparents,
or if neither of them survives the decedent, to their issue, by
representation, and the other one-half to the surviving maternal grandparent
or grandparents, or if neither of them survives the decedent, to their
issue, by representation; provided that if the decedent was not survived by
a grandparent or grandparents on one side or by the issue of such
grandparents, the whole to the surviving grandparent or grandparents on the
other side, or if neither of them survives the decedent, to their issue, by
representation, in the same manner as the one-half. For the purposes of this
subparagraph, issue of grandparents shall not include issue more remote than
grandchildren of such grandparents.
(7) Great-grandchildren of grandparents, and no
spouse, issue, parent, issue of parents, grandparent, children of
grandparents or grandchildren of grandparents, one-half to the
great-grandchildren of the paternal grandparents, per capita, and the other
one-half to the great-grandchildren of the maternal grandparents, per
capita; provided that if the decedent was not survived by
great-grandchildren of grandparents on one side, the whole to the
great-grandchildren of grandparents on the other side, in the same manner as
the one-half.
(b) For all purposes of this section, decedent's relatives of the half blood
shall be treated as if they were relatives of the whole blood.
(c) Distributees of the decedent, conceived before his or her death but born
alive thereafter, take as if they were born in his or her lifetime.
(d) The right of an adopted child to take a distributive share and the right
of succession to the estate of an adopted child continue as provided in the
domestic relations law. (e) A distributive share passing to a surviving
spouse under this section is in lieu of any right of dower to which such
spouse may be entitled.
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