2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 22 - Elective Share of Surviving Spouse
2204 - Disclaimers, releases and charges against elective share.

     § 2204.  Disclaimers, releases and charges against elective
                share.
        (a)  Disclaimers.--Except as provided in subsections (b) and
     (c), an election by a spouse to take his elective share shall be
     deemed a disclaimer of any beneficial interest of the spouse in
     the following, to the extent that such interest would otherwise
     be payable to or enjoyed by the spouse after the decedent's
     death:
            (1)  Property subject to the spouse's election not
        awarded to the spouse as part of his elective share.
            (2)  Property appointed by the decedent's exercise of a
        general or special power of appointment, and property passing
        in default of appointment to the extent that the decedent had
        power to exclude his spouse from any interest therein.
            (3)  Property in any trust created by the decedent during
        his lifetime.
            (4)  Proceeds of insurance, including accidental death
        benefits, on the life of the decedent attributable to
        premiums paid by him, his employer, partner or creditor.
            (5)  Any annuity contract purchased by the decedent, his
        employer, partner or creditor.
            (6)  Any pension, profit sharing, stock bonus, deferred
        compensation, disability, death benefit or other plan
        established by an employer for the benefit of its employees
        and their beneficiaries, exclusive of the Federal social
        security system and railroad retirement system, by reason of
        services performed or disabilities incurred by the decedent.
            (7)  Community property in the proportion that it
        represents the decedent's earnings or contributions.
            (8)  All intangible or tangible personal property and all
        real property owned by the decedent and his spouse by the
        entireties or jointly with right of survivorship, in the
        proportion that such property represents contributions by the
        decedent.
            (9)  All intangible or tangible personal property and all
        real property given to his spouse by the decedent during his
        lifetime which, or the proceeds of which, are still owned by
        his spouse at the time of the decedent's death.
        (b)  Conveyances and releases.--Except as provided in
     subsection (c), if any of the foregoing beneficial interests has
     already been accepted or cannot be disclaimed for any other
     reason, the spouse shall be entitled to an elective share only
     if the spouse conveys or releases such interest to those who
     would take it if the spouse had disclaimed it, and such
     conveyance or release shall be valid regardless of any
     spendthrift or similar provision.
        (c)  Charges against elective share.--Notwithstanding the
     provisions of subsections (a) and (b), the spouse may elect to
     retain any beneficial interest described in subsection (a) which
     immediately after the decedent's death consists of property
     owned by the spouse outright or in fee simple absolute, and have
     the value thereof at the time of the decedent's death charged
     against the elective share. The value at the time of the
     decedent's death of any beneficial interest described in
     subsection (a), regardless of its form, shall also be so charged
     against the elective share to the extent that it cannot be
     disclaimed, conveyed or released. If any property retained by
     the spouse pursuant to this subsection would have reverted to
     the personal representative of the decedent's estate under
     section 2211(b)(2) and (3) (relating to determination of effect
     of election; enforcement) had the property been disclaimed, its
     value shall be added to the value of the property passing by
     will or intestacy for the purpose of computing the spouse's
     elective share under section 2203(a)(1) (relating to right of
     election; resident decedent).
        (d)  Definition of "beneficial interest".--The term
     "beneficial interest" as used in this section shall include any
     power of appointment or power of consumption and any benefit
     arising from a direction by the decedent regarding the source of
     payment of inheritance or estate taxes.
        (e)  Conditional decree.--Any award to the electing spouse
     shall be conditioned upon:
            (1)  the spouse's delivery, in recordable form in the
        case of real estate, of such disclaimers, releases or
        conveyances as may be appropriate to insure protection to the
        person or persons entitled to disclaimed, released or
        conveyed property; and
            (2)  the filing with the court of proof of compliance
        with the condition.
     (July 11, 1980, P.L.565, No.118, eff. 60 days; Dec. 16, 1992,
     P.L.1163, No.152, eff. imd.)

        1992 Amendment.  Act 152 amended subsec. (a)(8) and (9).
     Section 27(d) of Act 152 provided that the amendment of subsec.
     (a)(8) and (9) shall apply to the estates of decedents dying on
     or after the effective date of Act 152.
        1980 Amendment.  Act 118 amended subsec. (c).
        Cross References.  Section 2204 is referred to in section
     2205 of this title.