When is a transfer considered an advancement of an inheritance?

A transfer is considered an advancement of an inheritance when it is either declared in writing by the deceased or acknowledged in writing by the heir. This legal principle is important in estate planning and distribution because it helps clarify the intent of the deceased regarding how their estate is to be divided among heirs.

When the deceased explicitly states that a transfer to an heir is an advancement, it shows their intention that this transfer is to count against the heir's share of the estate. Similarly, if the heir acknowledges the transfer as such, it further solidifies the understanding that the transfer should be treated as an advance on the inheritance. This documentation is critical for legal clarity and helps reduce disputes among heirs when the estate is settled.

The other options do not capture the necessary components for a transfer to be considered an advancement. For instance, simply requiring agreement by the recipient without any documentation or declaration from the deceased leaves ambiguity about the intent behind the transfer. Similarly, documentation solely by the heir might not convey the deceased's intention, and restricting this to real property unnecessarily limits the scope of what can be advanced.