# Alaska Stat. § 13.12.109: Advancements

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.109

## Section

- **Citation:** Alaska Stat. § 13.12.109
- **Heading:** Advancements
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 13 / Chapter 13.12 / Section 13.12.109

## Text

(a) If an individual dies intestate as to all or a portion of the individual's estate, property the decedent gave during the decedent's 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 (1) the decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift is an advancement; or

(2) the decedent's contemporaneous writing or the heir's written acknowledgment otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate.

(b) For purposes of (a) of this section, 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 first occurs.

(c) 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.

## Nearby sections

- [Alaska Stat. § 13.12.101 Intestate estate.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.101.md)
- [Alaska Stat. § 13.12.102 Share of spouse.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.102.md)
- [Alaska Stat. § 13.12.103 Share of heirs other than surviving spouse.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.103.md)
- [Alaska Stat. § 13.12.104 Requirement that heir survive decedent for 120 hours.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.104.md)
- [Alaska Stat. § 13.12.105 No taker.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.105.md)
- [Alaska Stat. § 13.12.106 Representation.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.106.md)
- [Alaska Stat. § 13.12.107 Kindred of half blood.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.107.md)
- [Alaska Stat. § 13.12.108 After-born heirs.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.108.md)
- [Alaska Stat. § 13.12.109 Advancements.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.109.md)
- [Alaska Stat. § 13.12.110 Debts to decedent.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.110.md)
- [Alaska Stat. § 13.12.111 Alienage.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.111.md)
- [Alaska Stat. § 13.12.113 Individuals related to decedent through two lines.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.113.md)
- [Alaska Stat. § 13.12.114 Parent and child relationship.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.114.md)
- [Alaska Stat. § 13.12.201 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.201.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T13_C13.12_S13.12.109. Check the current official text before relying on it. Not legal advice.