19-5-3
Section 19-5-3 Division of trust to which GST exemption allocated into separate trusts for
exempt and nonexempt property. When property is held or to be held in a trust which is or
would otherwise be partially exempted from the GST due to the allocation to such trust of
a GST exemption, a fiduciary is authorized, but not required, to divide the trust into two
separate trusts, of equal or unequal value, in order to create one trust entirely exempt from
the GST and a second trust entirely subject to the GST. Other terms and provisions of both
trusts will remain substantially identical in all respects to the original trust. (Acts 1988,
No. 88-340, p. 516, §3.)...
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43-8-110
Section 43-8-110 Homestead allowance. (a) A surviving spouse of a decedent who was domiciled
in this state is entitled to a homestead allowance of fifteen thousand dollars ($15,000).
If there is no surviving spouse, each minor child and each dependent child of the decedent
is entitled to a homestead allowance amounting to fifteen thousand dollars ($15,000) divided
by the number of minor and dependent children of the decedent. The homestead allowance is
exempt from and has priority over all claims against the estate. Homestead allowance is in
addition to any share passing to the surviving spouse or minor or dependent child by the will
of the decedent unless otherwise provided in the will, by intestate succession or by way of
elective share. (b) The value of any constitutional right of homestead in the family home
received by a surviving spouse or child shall be charged against that spouse or child's homestead
allowance to the extent that the family home is part of the decedent's estate...
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43-8-41
Section 43-8-41 Share of the spouse. The intestate share of the surviving spouse is as follows:
(1) If there is no surviving issue or parent of the decedent, the entire intestate estate;
(2) If there is no surviving issue but the decedent is survived by a parent or parents, the
first $100,000.00 in value, plus one-half of the balance of the intestate estate; (3) If there
are surviving issue all of whom are issue of the surviving spouse also, the first $50,000.00
in value, plus one-half of the balance of the intestate estate; (4) If there are surviving
issue one or more of whom are not issue of the surviving spouse, one-half of the intestate
estate; (5) If the estate is located in two or more states, the share shall not exceed in
the aggregate the allowable amounts under this chapter. (Acts 1982, No. 82-399, §2-102.)...

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43-8-42
Section 43-8-42 Share of heirs other than surviving spouse. The part of the intestate estate
not passing to the surviving spouse under section 43-8-41, or the entire intestate estate
if there is no surviving spouse, passes as follows: (1) To the issue of the decedent; if they
are all of the same degree of kinship to the decedent they take equally, but if of unequal
degree, then those of more remote degree take by representation; (2) If there is no surviving
issue, to his parent or parents equally; (3) If there is no surviving issue or parent, to
the issue of the parents or either of them by representation; (4) If there is no surviving
issue, parent or issue of a parent, but the decedent is survived by one or more grandparents
or issue of grandparents, half of the estate passes to the paternal grandparents if both survive,
or to the surviving paternal grandparent, or to the issue of the paternal grandparents if
both are deceased, the issue taking equally if they are all of the same...
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43-8-112
Section 43-8-112 Family allowance. In addition to the right to homestead allowance and exempt
property, if the decedent was domiciled in this state, the surviving spouse and minor children
whom the decedent was obligated to support and children who were in fact being supported by
him are entitled to a reasonable allowance in money out of the estate for their maintenance
during the period of administration, which allowance may not continue for longer than one
year if the estate is inadequate to discharge allowed claims. The allowance may be paid as
a lump sum or in periodic installments. It is payable to the surviving spouse, if living,
for the use of the surviving spouse and minor and dependent children; otherwise to the children,
or persons having their care and custody; but in case any minor child or dependent child is
not living with the surviving spouse, the allowance may be made partially to the child or
his guardian or other person having his care and custody, and partially to...
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43-8-73
Section 43-8-73 Procedure for making election; petition; time limit; notice and hearing; withdrawal
of demand; order of court; enforcement of order. (a) The surviving spouse may elect to take
his elective share by filing with the court and mailing or delivering to the personal representative,
if any, a petition for the elective share within six months after the date of death, or within
six months after the probate of the decedent's will, whichever limitation last expires. The
court may extend the time for election for cause shown by the surviving spouse before the
time for election has expired. (b) The surviving spouse shall give notice of the time and
place set for hearing to persons interested in the estate whose interests will be adversely
affected by the taking of the elective share. (c) The surviving spouse may withdraw his demand
for an elective share at any time before entry of a final determination by the court. (d)
After notice and hearing, the court shall determine the amount...
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43-8-111
Section 43-8-111 Exempt property. If the decedent was domiciled in this state at the time of
death the surviving spouse is entitled to receive, in addition to the homestead allowance,
property of a value not exceeding seven thousand five hundred dollars ($7,500) in excess of
any security interests therein in household furniture, automobiles, furnishings, appliances
and personal effects. If there is no surviving spouse, children of the decedent are entitled
jointly to the same value. If encumbered chattels are selected and if the value in excess
of security interests, plus that of other exempt property, is less than seven thousand five
hundred dollars ($7,500), or if there is not seven thousand five hundred dollars ($7,500)
worth of exempt property in the estate, the spouse or children are entitled to other assets
of the estate, if any, to the extent necessary to make up the seven thousand five hundred
dollars ($7,500) value. Rights to exempt property and assets needed to make up a...
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43-8-90
Section 43-8-90 Omitted spouse. (a) If a testator fails to provide by will for his surviving
spouse who married the testator after the execution of the will, the omitted spouse shall
receive the same share of the estate he would have received if the decedent left no will unless
it appears from the will that the omission was intentional or the testator provided for the
spouse by transfer outside the will and the intent that the transfer be in lieu of a testamentary
provision be reasonably proven. (b) In satisfying a share provided by this section, the devises
made by the will abate as provided in section 43-8-76. (Acts 1982, No. 82-399, §2-301.)...

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43-8-76
Section 43-8-76 Order of abatement. (a) Except as provided in subsection (b) of this section
and except as provided in connection with the share of the surviving spouse who elects to
take an elective share, shares of distributees abate, without any preference or priority as
between real and personal property, in the following order: (1) Property not disposed of by
the will; (2) Residuary devises; (3) General devises; (4) Specific devises. For purposes of
abatement, a general devise charged on any specific property or fund is a specific devise
to the extent of the value of the property on which it is charged, and upon the failure or
insufficiency of the property on which it is charged, a general devise to the extent of the
failure or insufficiency. Abatement within each classification is in proportion to the value
of property each of the beneficiaries would have received if full distribution of the property
had been made in accordance with the terms of the will. (b) If the will...
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6-10-100
Section 6-10-100 Proceedings to set apart exemptions when administration not granted on decedent's
estate within 60 days after death - Generally. (a) When the property, real or personal, owned
by a decedent at the time of his death does not exceed in amount and value the exemption allowed
in favor of his or her surviving spouse and minor child or children, or either, and no administration
is granted on his estate within 60 days after his death, the probate court of the county in
which he resided at the time of his death, upon the application of the surviving spouse or,
if there is no surviving spouse or he or she does not act, upon the application of a suitable
person who shall be appointed by the judge of probate as the next friend of such minor child
or children, verified by oath and setting forth such facts, as well as the names, condition,
and residence, if known, of the heirs of the decedent other than the minor children of the
decedent, must appoint two commissioners, who shall...
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