2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 22 - Elective Share of Surviving Spouse
2203 - Right of election; resident decedent.

     § 2203.  Right of election; resident decedent.
        (a)  Property subject to election.--Except as provided in
     subsection (c), when a married person domiciled in this
     Commonwealth dies, his surviving spouse has a right to an
     elective share of one-third of the following property:
            (1)  Property passing from the decedent by will or
        intestacy.
            (2)  Income or use for the remaining life of the spouse
        of property conveyed by the decedent during the marriage to
        the extent that the decedent at the time of his death had the
        use of the property or an interest in or power to withdraw
        the income thereof.
            (3)  Property conveyed by the decedent during his
        lifetime to the extent that the decedent at the time of his
        death had a power to revoke the conveyance or to consume,
        invade or dispose of the principal for his own benefit.
            (4)  Property conveyed by the decedent during the
        marriage to himself and another or others with right of
        survivorship to the extent of any interest in the property
        that the decedent had the power at the time of his death
        unilaterally to convey absolutely or in fee.
            (5)  Survivorship rights conveyed to a beneficiary of an
        annuity contract to the extent it was purchased by the
        decedent during the marriage and the decedent was receiving
        annuity payments therefrom at the time of his death.
            (6)  Property conveyed by the decedent during the
        marriage and within one year of his death to the extent that
        the aggregate amount so conveyed to each donee exceeds
        $3,000, valued at the time of conveyance.
     In construing this subsection, a power in the decedent to
     withdraw income or principal, or a power in any person whose
     interest is not adverse to the decedent to distribute to or use
     for the benefit of the decedent any income or principal, shall
     be deemed to be a power in the decedent to withdraw so much of
     the income or principal as is subject to such power, even though
     such income or principal may be distributed only for support or
     other particular purpose or only in limited periodic amounts.
        (b)  Property not subject to election.--The provisions of
     subsection (a) shall not be construed to include any of the
     following except to the extent that they pass as part of the
     decedent's estate to his personal representative, heirs,
     legatees or devisees:
            (1)  Any conveyance made with the express consent or
        joinder of the surviving spouse.
            (2)  The proceeds of insurance, including accidental
        death benefits, on the life of the decedent.
            (3)  Interests under any broad-based nondiscriminatory
        pension, profit sharing, stock bonus, deferred compensation,
        disability, death benefit or other such plan established by
        an employer for the benefit of its employees and their
        beneficiaries.
            (4)  Property passing by the decedent's exercise or
        nonexercise of any power of appointment given by someone
        other than the decedent.
        (c)  Nonapplicability.--Pursuant to 23 Pa.C.S. § 3323(d.1)
     (relating to decree of court), this section shall not apply in
     the event a married person domiciled in this Commonwealth dies
     during the course of divorce proceedings, no decree of divorce
     has been entered pursuant to 23 Pa.C.S. § 3323 and grounds have
     been established as provided in 23 Pa.C.S. § 3323(g).
     (July 11, 1980, P.L.565, No.118, eff. 60 days; Nov. 29, 2004,
     P.L.1357, No.175, eff. 60 days)

        2004 Amendment.  Act 175 amended subsec. (a) and added
     subsec. (c). Section 5(4) of Act 175 provided that the amendment
     or addition of subsecs. (a) and (c) shall apply to the death of
     one of the parties on or after the effective date of par. (4)
     irrespective of whether the divorce proceeding was commenced
     before, on or after the effective date of par. (4).
        Cross References.  Section 2203 is referred to in sections
     2204, 2205 of this title.