2003 Minnesota Statutes

  524.2-202 Elective share. 

    (a)    Elective share amount.  The surviving spouse of a 
 decedent who dies domiciled in this state has a right of 
 election, under the limitations and conditions stated in this 
 part, to take an elective-share amount equal to the value of the 
 elective-share percentage of the augmented estate, determined by 
 the length of time the spouse and the decedent were married to 
 each other, in accordance with the following schedule: 

      If the decedent and the      The elective-share
        spouse were married to       percentage is:
        each other:
      Less than one year           Supplemental amount only
      One year but less than       Three percent of the
        two years                    augmented estate
      Two years but less than      Six percent of the
        three years                  augmented estate
      Three years but less than    Nine percent of the
        four years                   augmented estate
      Four years but less than     12 percent of the
        five years                   augmented estate
      Five years but less than     15 percent of the
        six years                    augmented estate
      Six years but less than      18 percent of the
        seven years                  augmented estate
      Seven years but less than    21 percent of the
        eight years                  augmented estate
      Eight years but less than    24 percent of the
        nine years                   augmented estate
      Nine years but less than     27 percent of the
        ten years                    augmented estate
      Ten years but less than      30 percent of the
        11 years                     augmented estate
      11 years but less than       34 percent of the
        12 years                     augmented estate
      12 years but less than       38 percent of the
        13 years                     augmented estate
      13 years but less than       42 percent of the
        14 years                     augmented estate
      14 years but less than       46 percent of the
        15 years                     augmented estate
      15 years or more             50 percent of the
                                     augmented estate

    (b)    Supplemental elective-share amount.  If the sum 
 of the amounts described in sections 524.2-207, 524.2-209, 
 paragraph (a), clause (1), and that part of the elective-share 
 amount payable from the decedent's probate estate and nonprobate 
 transfers to others under section 524.2-209, paragraphs (b) and 
 (c), is less than $50,000, the surviving spouse is entitled to a 
 supplemental elective-share amount equal to $50,000, minus the 
 sum of the amounts described in those sections.  The 
 supplemental elective-share amount is payable from the 
 decedent's probate estate and from recipients of the decedent's 
 nonprobate transfers to others in the order of priority set 
 forth in section 524.2-209, paragraphs (b) and (c). 

    (c)    Effect of election on statutory benefits.  If the 
 right of election is exercised by or on behalf of the surviving 
 spouse, the surviving spouse's homestead rights and other 
 allowances under sections 524.2-402, 524.2-403 and 524.2-404, if 
 any, are not charged against but are in addition to the 
 elective-share and supplemental elective-share amounts.  

    (d)    Nondomiciliary.  The right, if any, of the 
 surviving spouse of a decedent who dies domiciled outside this 
 state to take an elective share in property in this state is 
 governed by the law of the decedent's domicile at death. 

    HIST: 1994 c 472 s 16