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2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 22 - Elective Share of Surviving Spouse
2205 - Transfers for value excluded.

     § 2205.  Transfers for value excluded.
        Conveyances and contracts made by the decedent are excluded
     from the provisions of section 2203 (relating to right of
     election; resident decedent) and section 2204 (relating to
     disclaimers, releases and charges against elective share), to
     the extent that the decedent received adequate consideration
     therefor in money or money's worth.

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