Advancements: Treated as Part of Estate; Deduction From

Share of Donee. Any property, real or personal, given by the decedent in the decedent's lifetime as an advancement to an heir, is a part of the state of the decedent for the purposes of division and distribution thereof among the decedent's heirs, and must be taken by such heir toward his share of COL120106 CH. 29 ADVANCEMENTS, ADEMPTION, PARTITION BEFORE DISTRIBUTION the estate of the decedent. If the amount of such advancement exceeds the share of the heir receiving the same, such heir must be excluded from any further portion in the division and distribution of the estate, but such heir shall not be required to refund any part of such advancement. If the amount so received is less than such heir's share, such heir is entitled to so much more as will give such heir his full share of the estate of the decedent.