2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 21 - Intestate Succession
2109.1 - Advancements.

     § 2109.1.  Advancements.
        If a person dies intestate as to all or any part of his
     estate, property which he gave in his lifetime to an heir is
     treated as an advancement against the latter's share of the
     estate only if declared in a writing by the decedent or
     acknowledged in writing by the heir to be an advancement. For
     this purpose the 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 first occurs. If
     the recipient of the property fails to survive the decedent, the
     property is not taken into account in computing the intestate
     share to be received by the recipient's issue unless the
     declaration or acknowledgment so provides.
     (July 9, 1976, P.L.551, No.135, eff. imd.)

        1976 Amendment.  Act 135 added section 2109.1.