# 18-C M.R.S. § 2-108: 18-C §2-108. Advancements

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-108

## Section

- **Citation:** 18-C M.R.S. § 2-108
- **Heading:** 18-C §2-108. Advancements
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 18-C / Chapter 2 / Section 2-108

## Text

1. Gifts treated as advancements. If an individual dies intestate as to all or a portion of that 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: A. The decedent declared in a contemporaneous writing or the heir acknowledged in writing that the gift is an advancement; or [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] B. 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. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

2. Valuation of advanced property. For purposes of subsection 1 , 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. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

3. Recipient's failure to survive decedent. If the recipient of the property under subsection 1 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. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

## Nearby sections

- [18-C M.R.S. § 2-101 18-C §2-101. Intestate estate](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-101.md)
- [18-C M.R.S. § 2-102 18-C §2-102. Share of spouse](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-102.md)
- [18-C M.R.S. § 2-103 18-C §2-103. Share of heirs other than surviving spouse](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-103.md)
- [18-C M.R.S. § 2-104 18-C §2-104. Requirement of survival by 120 hours; individual in gestation](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-104.md)
- [18-C M.R.S. § 2-105 18-C §2-105. No taker](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-105.md)
- [18-C M.R.S. § 2-106 18-C §2-106. Per capita at each generation](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-106.md)
- [18-C M.R.S. § 2-107 18-C §2-107. Kindred of half blood](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-107.md)
- [18-C M.R.S. § 2-108 18-C §2-108. Advancements](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-108.md)
- [18-C M.R.S. § 2-109 18-C §2-109. Debts to decedent](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-109.md)
- [18-C M.R.S. § 2-110 18-C §2-110. Alienage](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-110.md)
- [18-C M.R.S. § 2-111 18-C §2-111. Dower and curtesy abolished](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-111.md)
- [18-C M.R.S. § 2-112 18-C §2-112. Individuals related to decedent through 2 lines](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-112.md)
- [18-C M.R.S. § 2-113 18-C §2-113. Parent barred from inheriting](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-113.md)
- [18-C M.R.S. § 2-115 18-C §2-115. Determination of parentage for purposes of intestate succession](https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-115.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T18-C_C2_S2-108. Check the current official text before relying on it. Not legal advice.