§ Â 907. Effect of election on benefits derived from decedent.

(a) The surviving spouse’s election of an elective share does not affect the share of the surviving spouse under any provisions made for the surviving spouse under the decedent’s will, any trust established by the decedent, or the intestate succession laws unless the surviving spouse also either expressly disclaims the benefit of all or any of the provisions in accordance with Chapter 6 of this title, or expressly renounces in the petition for an elective share the benefit of all or any of the provisions. If any provision is so disclaimed or renounced, the property or other benefit which would otherwise have passed to the surviving spouse thereunder is treated, subject to contribution under § 908(a) of this title, as if the surviving spouse had predeceased the decedent for all purposes, except that such property or other benefit disclaimed or renounced by the surviving spouse shall nonetheless be deemed to be property transferred to the surviving spouse by the decedent to the extent specified in §§ 903 and 901(a) of this title.

(b) A surviving spouse is entitled to the surviving spouse’s allowance whether or not the surviving spouse elects to take an elective share.