2010 Georgia Code
TITLE 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES
CHAPTER 4 - DESCENT AND DISTRIBUTION
ARTICLE 3 - ADVANCEMENTS
§ 53-4-51 - (Pre-1998 Probate Code) Duty to account for advancements

O.C.G.A. 53-4-51 (2010)
53-4-51. (Pre-1998 Probate Code) Duty to account for advancements


(a) In the distribution of an estate, every child of the intestate and the representatives of the distributive share of every deceased child shall first account for any and all advancements made in the intestate's lifetime.

(b) If the advancements to any distributee equal or exceed his distributive share, he shall receive nothing further from the estate. If the advancements to a distributee amount to less than his share, each distributee who has received no advancements and each one who has received less shall first be made equal to the one receiving the greatest advancement, before a general and equal distribution is made. Subject to Code Section 53-4-2, if there is a widow, she shall be made equal to children who have received advancements, in the same manner as other distributees.

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