MN Stat § 524.2-202 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-202 — Elective Share.

 524.2-202 MS 1992 [Repealed, 1994 c 472 s 64] 524.2-202 ELECTIVE SHARE. (a) Elective share amount. The surviving spouse of a decedent who dies domiciled in this state has a right of election, under the limitations and conditions stated in this part, to take an elective-share amount equal to the value of the elective-share percentage of the augmented estate, determined by the length of time the spouse and the decedent were married to each other, in accordance with the following schedule:      If the decedent and the spouse were married to each other:  The elective-share percentage is:  Less than one year  Supplemental amount only  One year but less than two years  Three percent of the augmented estate  Two years but less than three years  Six percent of the augmented estate  Three years but less than four years  Nine percent of the augmented estate  Four years but less than five years  12 percent of the augmented estate  Five years but less than six years  15 percent of the augmented estate  Six years but less than seven years  18 percent of the augmented estate  Seven years but less than eight years  21 percent of the augmented estate  Eight years but less than nine years  24 percent of the augmented estate  Nine years but less than ten years  27 percent of the augmented estate  Ten years but less than 11 years  30 percent of the augmented estate  11 years but less than 12 years  34 percent of the augmented estate  12 years but less than 13 years  38 percent of the augmented estate  13 years but less than 14 years  42 percent of the augmented estate  14 years but less than 15 years  46 percent of the augmented estate  15 years or more  50 percent of the augmented estate   (b) Supplemental elective-share amount. If the sum of the amounts described in sections 524.2-207, 524.2-209, paragraph (a), clause (1), and that part of the elective-share amount payable from the decedent's probate estate and nonprobate transfers to others under section 524.2-209, paragraphs (b) and (c), is less than $75,000, the surviving spouse is entitled to a supplemental elective-share amount equal to $75,000, minus the sum of the amounts described in those sections. The supplemental elective-share amount is payable from the decedent's probate estate and from recipients of the decedent's nonprobate transfers to others in the order of priority set forth in section 524.2-209, paragraphs (b) and (c). (c) Effect of election on statutory benefits. If the right of election is exercised by or on behalf of the surviving spouse, the surviving spouse's homestead rights and other allowances under sections 524.2-402, 524.2-403 and 524.2-404, if any, are not charged against but are in addition to the elective-share and supplemental elective-share amounts. (d) Nondomiciliary. The right, if any, of the surviving spouse of a decedent who dies domiciled outside this state to take an elective share in property in this state is governed by the law of the decedent's domicile at death. History:  1994 c 472 s 16; 2016 c 135 art 2 s 23