Section 561:13 - AdvancementsI. If an individual dies intestate as to all or a portion of the individual's estate, property the decedent gave during lifetime to an individual who, at the decedent's death, is an heir is treated as an advancement against the heir's intestate share only if: (a) The decedent declared in a contemporaneous writing that the gift was an advancement; or(b) The heir acknowledged in writing prior to the decedent's date of death that the gift was an advancement; or(c) The decedent's contemporaneous writing otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate; or(d) The heir's written acknowledgment prior to the decedent's death indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate. II. For purposes of paragraph I, property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of the decedent's death, whichever occurs first.III. If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the division and distribution of the decedent's intestate estate unless the decedent's contemporaneous writing provides otherwise.IV. If the value of the property received by the heir during the decedent's lifetime exceeds the value of the heir's share of the decedent's intestate estate, the heir shall have no obligation to pay such excess amount to the decedent's estate unless the decedent's contemporaneous writing provides otherwise.RS 166:8. CS 176:9. GS 184:9. GL 203:9. PS 196:9. PL 307 :12. RL 360:13. 2003, 46:2, eff. Jan. 1, 2004.