Chapter J. Advancements

• Jurisdiction: Washington

J. ADVANCEMENTS

An advancement is an inter vivos transfer by an intestate decedent to a potential heir of the decedent that is intended as a predeath advance on the inheritance of that potential heir. An advancement is then credited against any ultimate intestate share of the advancee.

In 1965 the legislature consolidated a number of statutes⁸³ that dealt with advancement into one section, RCW 11.04.041, which was taken verbatim from Model Probate Code §20.⁸⁴

The first requirement of RCW 11.04.041 is that the decedent must have died "intestate as to all his or her estate." Therefore, there will be no advancement presumed from the estate of anyone who dies even partially testate. The statute applies to "any person" entitled to inherit a part of the estate, which would include the surviving spouse. The amount of the inter vivos transfer to be taken into account is its value at the time the property came into possession of the advancee or at death (whichever occurred first), up to the amount of the intestate share of the advancee. If the advancement exceeds the intestate share of the advancee, there is no requirement or procedure for refund of the excess amount.

If the advancee predeceases the intestate leaving a lineal heir who inherits from the intestate, the advancement applies to the intestate share of the lineal heir in the same manner as it would have applied to the original advancee. If, however, the intestate share of the lineal heir is less than that of the advancee, the amount of...