2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 22 - Elective Share of Surviving Spouse
2202 - Right of election; nonresident decedent.

     § 2202.  Right of election; nonresident decedent.
        When a married person not domiciled in this Commonwealth
     dies, the rights, if any, of his surviving spouse to an elective
     share in property in this Commonwealth are governed by the laws
     of the decedent's domicile at death, but the rights of the
     electing spouse shall be subject to the rights of fiduciaries,
     custodians and obligors within this Commonwealth and transferees
     for value of and holders of liens for value on real estate or
     tangible personal property located in this Commonwealth under
     section 2211 (relating to determination of effect of election;
     enforcement).