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2025 Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2105 | Descent and Distribution
Section 2105.051 | Advancements - Time of Valuation.

Universal Citation:
OH Rev Code § 2105.051 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Effective: January 13, 2012

Latest Legislation: Senate Bill 124 - 129th General Assembly

When a person dies, property that the person gave during the person's lifetime to an heir shall be treated as an advancement against the heir's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement. For this purpose, property advanced is valued as of the time the heir came into possession or enjoyment of the property, or as of the time of death of the decedent, whichever occurs first. If the heir does not survive the decedent, the property shall not be taken into account in computing the intestate share to be received by the heir's issue, unless the declaration or acknowledgment provides otherwise.

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