If an advancement is made, how is it factored into the estate distribution?

When an advancement is made to a beneficiary during the lifetime of the decedent, it is treated as an advance on the beneficiary's share of the estate. This means that the total value of the advancement is subtracted from the share of the recipient when the estate is ultimately distributed after the decedent's death. This principle is rooted in the idea that advancements are intended to provide the beneficiary with their expected inheritance sooner, so when calculating the distribution, the value of the advancement is deducted from what the beneficiary would receive.

This adjustment ensures that the estate is distributed fairly among all beneficiaries, taking into account any gifts or advancements that were given prior to death. It prevents the recipient of the advancement from receiving a double benefit at the expense of other heirs, as the total inherited amount they receive is balanced against what they have already received.