Advancement is a

common law In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omnipresen ...

doctrine of

intestate succession Intestacy is the condition of the estate of a person who dies without having in force a valid will or other binding declaration. Alternatively this may also apply where a will or declaration has been made, but only applies to part of the estat ...

that presumes that

gifts A gift or a present is an item given to someone without the expectation of payment or anything in return. An item is not a gift if that item is already owned by the one to whom it is given. Although gift-giving might involve an expectation ...

given to a person's

heir Inheritance is the practice of receiving private property, titles, debts, entitlements, privileges, rights, and obligations upon the death of an individual. The rules of inheritance differ among societies and have changed over time. Officiall ...

during that person's life are intended as an advance on what that heir would inherit upon the death of the parent. Not to be confused with an advance of someone's expected distribution from an estate currently in probate.

Example

Suppose person P had two children, A and B. Suppose also that P had $100,000, and gave $20,000 to child A before P's death, leaving $80,000 in P's estate. If P died without a will, and A and B were P's only heirs, A and B would be entitled to split P's estate evenly. If the doctrine of advancement were not applied, then each child would receive half of the remaining $80,000, or $40,000. However, if the doctrine of advancement is applied, then the $20,000 already given to A would be considered part of P's estate advanced to A. Thus, the estate would still be valued at $100,000, and each heir would be entitled to $50,000, with the $20,000 already given to A being counted as part of his share. Of the remaining $80,000, A would take $30,000 and B would take $50,000.

History

The principle is of ancient origin; as regards goods and chattels it was part of the ancient customs of

London London is the capital and largest city of England and the United Kingdom, with a population of just under 9 million. It stands on the River Thames in south-east England at the head of a estuary down to the North Sea, and has been a majo ...

and the province of

York York is a cathedral city with Roman origins, sited at the confluence of the rivers Ouse and Foss in North Yorkshire, England. It is the historic county town of Yorkshire. The city has many historic buildings and other structures, such as a ...

, and as regards land descending in

coparcenary Hereditary titles, in a general sense, are nobility titles, positions or styles that are hereditary and thus tend or are bound to remain in particular families. Though both monarchs and nobles usually inherit their titles, the mechanisms often d ...

(under which only one heir can claim an inheritance) it was always part of the common law of England under the name of '' hotchpot''. Land which belongs or would belong to a child as heir need not be brought in to the common fund, even though such land was given during the father's life. The widow can gain no advantage from any advancement. No child can be forced to account for his or her advancement, but instead he will be excluded from a share in the intestate's estate. The usual judicial view was that any considerable sum of money paid to a child at that child's request is an advancement; thus payment of a son's debts of honour has been held to be an advancement. On the other hand, trivial gifts and presents to a child were undoubtedly not advancements.

Contemporary law

A number of

jurisdiction Jurisdiction (from Latin 'law' + 'declaration') is the legal term for the legal authority granted to a legal entity to enact justice. In federations like the United States, areas of jurisdiction apply to local, state, and federal levels. Jur ...

s have enacted statutes which ameliorate the doctrine of advancement by requiring, for example, that the person giving the gift must indicate in writing that it is intended to be counted as an advancement against the estate. The

Uniform Probate Code The Uniform Probate Code ( commonly abbreviated UPC) is a uniform act drafted by National Conference of Commissioners on Uniform State Laws (NCCUSL) governing inheritance and the decedents' estates in the United States. The primary purposes of t ...

, which has been adopted in whole or in part by a number of states, limits the doctrine by requiring a contemporaneous writing from the deceased, or any writing from the property recipient, indicating that the property is intended to be treated as an advance upon the estate.Uniform Probate Code
hosted at the University of Pennsylvania, § 2-109 (accessed June 9, 2009).

Notes

References

{{reflist Inheritance

Example

History

Contemporary law

See also

Notes

References