Advancement

An advancement is a gift made during a donor’s life to a family member, usually when the donor anticipates his own death. The value of the advancement is included in the calculation of the net probate estate when the donor dies. Therefore, the advancement has the effect of reducing the share of the probate estate that the family member receives by intestate succession. The primary purpose of an advancement is to further the equal treatment of heirs within the applicable intestacy statute’s distribution pattern.