reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-204 - Subchapter supplemented by other law

(a)
Unless displaced by a provision of this subchapter, the principles of law and equity supplement this subchapter.
(b)
This subchapter does not limit any right of a person to waive, release, disclaim, or renounce an interest in or power over property under a law other than this subchapter.
Acts 2003, No. 610, § 4.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-205 - Power to disclaim - General requirements, when irrevocable

(a)
A person may disclaim, in whole or part, any interest in or power over property, including a power of appointment. A person may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim.
(b)
Except to the extent a fiduciary's right to disclaim is expressly restricted or limited by another statute of this State or by the instrument creating the fiduciary relationship, a fiduciary may disclaim, in whole or part, any interest in or power over property, including a power of appointment, whether acting in a personal or representative capacity. A fiduciary may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim, or an instrument other than the instrument that created the fiduciary relationship imposed a restriction or limitation on the right to disclaim.
(c)
To be effective, a disclaimer must be in a writing or other record, declare the disclaimer, describe the interest or power disclaimed, be signed by the person making the disclaimer, and be delivered or filed in the manner provided in §
28-2-212
. In this subsection:
(1)
"Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.
(2)
"Signed" means, with present intent to authenticate or adopt a record, to:
(A)
execute or adopt a tangible symbol; or
(B)
attach to or logically associate with the record an electronic sound, symbol, or process.
(d)
A partial disclaimer may be expressed as a fraction, percentage, monetary amount, term of years, limitation of a power, or any other interest or estate in the property.
(e)
A disclaimer becomes irrevocable when it is delivered or filed pursuant to §
28-2-212
or when it becomes effective as provided in §§
28-2-206
-
28-2-211
, whichever occurs later.
(f)
A disclaimer made under this subchapter is not a transfer, assignment, or release.
Acts 2003, No. 610, § 5.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-206 - Disclaimer of interest in property

(a)
In this section:
(1)
"Future interest" means an interest that takes effect in possession or enjoyment, if at all, later than the time of its creation.
(2)
"Time of distribution" means the time when a disclaimed interest would have taken effect in possession or enjoyment.
(b)
Except for a disclaimer governed by §
28-2-207
or §
28-2-208
, the following rules apply to a disclaimer of an interest in property:
(1)
The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable, or, if the interest arose under the law of intestate succession, as of the time of the intestate's death.
(2)
The disclaimed interest passes according to any provision in the instrument creating the interest providing for the disposition of the interest, should it be disclaimed, or of disclaimed interests in general.
(3)
If the instrument does not contain a provision described in subdivision (b)(2), the following rules apply:
(A)
If the disclaimant is not an individual, the disclaimed interest passes as if the disclaimant did not exist.
(B)
If the disclaimant is an individual, except as otherwise provided in subdivisions (b)(3)(C) and (D), the disclaimed interest passes as if the disclaimant had died immediately before the time of distribution.
(C)
If by law or under the instrument, the descendants of the disclaimant would share in the disclaimed interest by any method of representation had the disclaimant died before the time of distribution, the disclaimed interest passes only to the descendants of the disclaimant who survive the time of distribution.
(D)
If the disclaimed interest would pass to the disclaimant's estate had the disclaimant died before the time of distribution, the disclaimed interest instead passes by representation to the descendants of the disclaimant who survive the time of distribution. If no descendant of the disclaimant survives the time of distribution, the disclaimed interest passes to those persons, including the state but excluding the disclaimant, and in such shares as would succeed to the transferor's intestate estate under the intestate succession law of the transferor's domicile had the transferor died at the time of distribution. However, if the transferor's surviving spouse is living but is remarried at the time of distribution, the transferor is deemed to have died unmarried at the time of distribution.
(4)
Upon the disclaimer of a preceding interest, a future interest held by a person other than the disclaimant takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution, but a future interest held by the disclaimant is not accelerated in possession or enjoyment.
Acts 2003, No. 610, § 6; 2005, No. 1962, § 116; 2009, No. 346, § 2.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-207 - Disclaimer of rights of survivorship in jointly held property

(a)
Upon the death of a holder of jointly held property, a surviving holder may disclaim, in whole or part, the greater of:
(1)
a fractional share of the property determined by dividing the number one by the number of joint holders alive immediately before the death of the holder to whose death the disclaimer relates; or
(2)
all of the property except that part of the value of the entire interest attributable to the contribution furnished by the disclaimant.
(b)
A disclaimer under subsection (a) takes effect as of the death of the holder of jointly held property to whose death the disclaimer relates.
(c)
An interest in jointly held property disclaimed by a surviving holder of the property passes as if the disclaimant predeceased the holder to whose death the disclaimer relates.
Acts 2003, No. 610, § 7.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-208 - Disclaimer of interest by trustee

If a trustee disclaims an interest in property that otherwise would have become trust property, the interest does not become trust property.
Acts 2003, No. 610, § 8.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-209 - Disclaimer of power of appointment or other power not held in fiduciary capacity

If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply:
(1)
If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.
(2)
If the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power.
(3)
The instrument creating the power is construed as if the power expired when the disclaimer became effective.
Acts 2003, No. 610, § 9.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-210 - Disclaimer by appointee, object, or taker in default of exercise of power of appointment

(a)
A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable.
(b)
A disclaimer of an interest in property by an object or taker in default of an exercise of a power of appointment takes effect as of the time the instrument creating the power becomes irrevocable.
Acts 2003, No. 610, § 10.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-211 - Disclaimer of power held in fiduciary capacity

(a)
If a fiduciary disclaims a power held in a fiduciary capacity which has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.
(b)
If a fiduciary disclaims a power held in a fiduciary capacity which has been exercised, the disclaimer takes effect immediately after the last exercise of the power.
(c)
A disclaimer under this section is effective as to another fiduciary if the disclaimer so provides and the fiduciary disclaiming has the authority to bind the estate, trust, or other person for whom the fiduciary is acting.
Acts 2003, No. 610, § 11.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-213 - When disclaimer barred or limited

(a)
A disclaimer is barred by a written waiver of the right to disclaim.
(b)
A disclaimer of an interest in property is barred if any of the following events occur before the disclaimer becomes effective:
(1)
the disclaimant accepts the interest sought to be disclaimed;
(2)
the disclaimant voluntarily assigns, conveys, encumbers, pledges, or transfers the interest sought to be disclaimed or contracts to do so; or
(3)
a judicial sale of the interest sought to be disclaimed occurs.
(c)
A disclaimer, in whole or part, of the future exercise of a power held in a fiduciary capacity is not barred by its previous exercise.
(d)
A disclaimer, in whole or part, of the future exercise of a power not held in a fiduciary capacity is not barred by its previous exercise unless the power is exercisable in favor of the disclaimant.
(e)
A disclaimer is barred or limited if so provided by law other than this subchapter.
(f)
A disclaimer of a power over property which is barred by this section is ineffective. A disclaimer of an interest in property which is barred by this section takes effect as a transfer of the interest disclaimed to the persons who would have taken the interest under this subchapter had the disclaimer not been barred.
Acts 2003, No. 610, § 13.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-214 - Tax-qualified disclaimer

Notwithstanding any other provision of this subchapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subchapter.
In order for a disclaimer made under the provisions of this subchapter to be effective as a tax-qualified disclaimer pursuant to the provisions of Title 26 of the United States Code, the disclaimer must be made within the time periods set out in Title 26, Section 2518 of the United States Code, generally within 9 months from the day that the interest being disclaimed was created.
Acts 2003, No. 610, § 14.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-215 - Disclaimer of interest in real property - Recording of disclaimer

(a)
If real property or an interest therein is disclaimed, a copy of the disclaimer shall be recorded in the office of the circuit clerk of the county in which the property or interest disclaimed is located.
(b)
If an interest in or relating to real property is disclaimed and recorded as provided in this section, the spouse of the person entering the disclaimer, if the spouse has consented to the disclaimer in writing, shall be automatically debarred from any dower or curtesy interest in the real estate to which the spouse would have been lawfully entitled except for the disclaimer.
(c)
Failure to file, record, or register the disclaimer does not affect its validity as between the disclaimant and persons to whom the property interest or power passes by reason of the disclaimer.
Acts 2003, No. 610, § 15.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-216 - Minor, incompetent, or deceased beneficiary

A guardian of the property or an executor or administrator of the estate of a minor, incompetent, or deceased beneficiary may, if the fiduciary deems it to be in the best interest of those concerned with the estate of the beneficiary and of those who will take the beneficiary's interest by virtue of the disclaimer and is not detrimental to the best interest of the beneficiary, with or without an order of the court having jurisdiction, shall execute and file a disclaimer on behalf of the beneficiary within the time and in the manner in which the beneficiary himself or herself could disclaim if he or she were living, of legal age, or competent.
Acts 2003, No. 610, § 16.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-217 - Relation to Electronic Signatures in Global and National Commerce Act

This subchapter modifies, limits, and supersedes the federal Electronic Signatures in Global and National Commerce Act (
15 U.S.C. Section 7001
et seq.) but does not modify, limit, or supersede Section 101(c) of that act (
15 U.S.C. Section 7001(c)
) or authorize electronic delivery of any of the notices described in Section 103(b) of that act (
15 U.S.C. Section 7003(b)
).
Acts 2003, No. 610, § 17.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-218 - Uniformity of application and construction

In applying and construing this Uniform Act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among States that enact it.
Acts 2003, No. 610, § 18.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-220 - Effective date

This act takes effect on September 1, 2003.
Acts 2003, No. 610, § 19.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 1 - GENERAL PROVISIONS (§§ 28-1-101 — 28-2-221) › Chapter 2 - DISCLAIMER OF PROPERTY (§§ 28-2-101 — 28-2-221) › Subchapter 2 - UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT (1999) › Section 28-2-221 - Repeals

Sections
28-2-101
-
28-2-109
are repealed.
Acts 2003, No. 610, § 20.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 8 - GENERAL PROVISIONS (§§ 28-8-101 — 28-8-102) › Section 28-8-101 - Survivorship abolished

All survivorships of real and personal estate are forever abolished.
Rev. Stat., ch. 82, § 6; C. & M. Dig., § 6232; Pope's Dig., § 4351; A.S.A. 1947, § 61-114.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 8 - GENERAL PROVISIONS (§§ 28-8-101 — 28-8-102) › Section 28-8-102 - Declaration of heirs

(a)
In all cases, when any person desires to make a person an heir at law, it shall be lawful to do so by a declaration in writing in favor of the person, to be acknowledged before any judge, justice of the peace, clerk of any court, or before any court of record in this state.
(b)
Before the declaration shall be of any force or effect, it shall be recorded in the county where the declarant may reside, or in the county where the person in whose favor such a declaration is made may reside.
Acts 1853, §§ 1, 2, p. 207; C. & M. Dig., §§ 3493, 3494; Pope's Dig., §§ 4361, 4362; A.S.A. 1947, §§ 61-301, 61-302.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-201 - Title

This subchapter may be cited as the "Arkansas Inheritance Code of 1969".
Acts 1969, No. 303, § 25; A.S.A. 1947, § 61-155.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-202 - Definitions

As used in this subchapter:
(1)
(A)
"Descendants" means a person's children, grandchildren, and all others, however remotely related to such a person, who are in a direct line of descent from him or her. In other words, the term "descendants" refers to lineal descendants and excludes an intestate's ascendants or collateral relatives.
(B)
The term "descendants", wherever used in this subchapter, shall also include adopted children and their descendants of the intestate or of any other person in connection with whom the term "descendants" may be used.
(C)
In determining which of an intestate's descendants shall constitute an inheriting class, the descendants of a living descendant shall be excluded from the class; and
(2)
"Dying intestate" means dying without a valid last will and testament. A person so dying is referred to in this subchapter as an "intestate", and it is recognized that a person may die wholly or partially intestate.
Acts 1969, No. 303, §§ 2, 3; A.S.A. 1947, §§ 61-132, 61-133.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-203 - Intestate succession generally

(a)
Any part of the estate of a decedent not effectively disposed of by his or her will shall pass to his or her heirs as prescribed in the following sections.
(b)
In this connection, the terms "heir" and "heirs", as used in this subchapter, are intended to designate the person or persons who succeed by inheritance to the ownership of real or personal property in respect to which a person dies intestate.
(c)
(1)
Real estate passes immediately to the heirs upon the death of the intestate, subject to the right of the personal representative under the Probate Code to mortgage, lease, exchange, sell, or possess it for the payment of claims or legacies, the preservation or protection of the assets of the estate, the distribution of the estate, or any other purpose in the best interest of the estate.
(2)
However, personalty will pass to the personal representative, if any, for distribution to the heirs unless otherwise disposed of as permitted by the Probate Code.
Acts 1969, No. 303, § 1; 1973, No. 33, § 1; A.S.A. 1947, § 61-131.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-204 - Per capita distribution

Heirs will take per capita in the following circumstances:
(1)
(A)
If all members of the class who inherit real or personal property from an intestate are related to the intestate in equal degree, they will inherit the intestate's estate in equal shares and will be said to take per capita.
(B)
For illustration:
(i)
If the intestate leaves no heirs except children, the children will take per capita and in equal shares;
(ii)
If the intestate leaves no heirs except grandchildren, all the grandchildren will take per capita and in equal shares; and
(iii)
If the inheriting class consists solely of great-grandchildren, or any more remote descendants of the intestate who are all related to the intestate in the same degree, they will take per capita.
(C)
The same rule applies to the inheritance by collateral heirs of the intestate as when, for illustration, the inheriting class consists entirely of brothers and sisters, or consists solely of nieces and nephews who are descendants of deceased brothers and sisters, or consists of any other collateral relatives of the intestate who are related to the intestate in equal degree.
(D)
Likewise, when the inheriting class consists of uncles, aunts, and grandparents or great-uncles, great-aunts, and great-grandparents who, under §
28-9-214
, may constitute an inheriting class even though they represent different generations, all members of such a class who survive the intestate will take per capita and share equally; and
(2)
If the members of the inheriting class are related to the intestate in unequal degree, those in the nearer degree will take per capita or in their own right, and those in the more remote degree will take per stirpes or through representation as provided in §
28-9-205
.
Acts 1969, No. 303, § 4; A.S.A. 1947, § 61-134.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-205 - Per stirpes distribution

(a)
(1)
Heirs will take "per stirpes" if the intestate is predeceased by one (1) or more persons who would have been entitled to inherit from the intestate had such a person survived the intestate.
(2)
The intestate's estate shall be divided into as many equal shares as there are:
(A)
Surviving heirs in the nearest degree of kinship to the intestate; and
(B)
Persons, hereinafter called "predeceased persons", in the same degree of kinship as the heirs mentioned in subdivision (a)(2)(A) of this section, who predeceased the intestate leaving descendants who survived the intestate.
(3)
Each surviving heir in the nearest degree taking per capita shall receive one (1) share and the descendants of each predeceased person taking per stirpes shall collectively receive one (1) share.
(b)
(1)
If the descendants of a predeceased person are all related to the predeceased person in the same degree, they will take in equal parts the share accruing to them collectively.
(2)
However, if such descendants are related to the predeceased person in unequal degree, the share accruing to them collectively shall pass per capita to those in the nearer degree and per stirpes to those in the more remote degree according to the formula set out in subdivision (a)(3) of this section.
(3)
If the descendants of a predeceased person are found in multiple generations, the above formula for division shall be applied in respect to the descendants in each generation.
(c)
(1)
The provisions of this section shall be applied to both real and personal property and to both lineal and collateral heirs.
(2)
However, if under §
28-9-214
, the inheriting class consists of grandparents and uncles and aunts, or of great-grandparents and great-uncles and great-aunts, the per stirpes rule shall apply when an uncle or aunt, or great-uncle or great-aunt, as the case may be, shall predecease the intestate, leaving descendants. However, it shall not be applied in respect to a grandparent or great-grandparent of the intestate who predeceased the intestate. In this event the grandparent or great-grandparent shall not be counted in determining the number of shares passing to the members of the inheriting class or those taking through them by representation.
Acts 1969, No. 303, § 5; A.S.A. 1947, § 61-135.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-206 - Interests transmissible by inheritance

(a)
Heirs may inherit every right, title, and interest not terminated by the intestate's death in real or personal property owned by an intestate at the time of the intestate's death and not disposed of by will.
(b)
The rights of heirs will be subject to:
(1)
The dower or curtesy of the intestate's surviving spouse;
(2)
The homestead rights of the surviving spouse and children of the intestate, including the quarantine rights of the surviving spouse;
(3)
All statutory rights and allowances to the surviving spouse and minor children;
(4)
Any rights of a surviving spouse in respect to income tax refunds made pursuant to a joint federal income tax return; and
(5)
An administration of the estate, if any.
(c)
The portion of the intestate's estate which may pass by inheritance, after giving effect to subsection (b) of this section and to any partial testamentary disposition, is hereinafter sometimes called the "heritable estate" of the intestate.
(d)
In this connection it is declared that subject to the conditions set out above, the intestate's entire right and title in respect to any and all reversionary and remainder interests, rights of reentry or forfeiture for condition broken, executory interests, and possibilities of reverter, whether any of such interests are vested or contingent, shall be transmissible by inheritance and will pass to the intestate's heirs determined as of the time of the intestate's death.
(e)
An intestate may transmit his or her title to real or personal property by inheritance even though:
(1)
The intestate is not in actual or constructive possession thereof; and
(2)
There may be adverse possession thereof.
Acts 1969, No. 303, §§ 7, 8; A.S.A. 1947, §§ 61-137, 61-138.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-207 - Heirs as tenants in common

When real or personal property is transmitted by inheritance to two (2) or more persons, they will take the same as tenants in common. However, when personal property is distributed in separate units by a personal representative, each distributee will hold his or her distributed part in severalty.
Acts 1969, No. 303, § 9; A.S.A. 1947, § 61-139.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-208 - Male not preferred over female

The common law principle that in the matter of inheritance the male will be preferred over the female shall constitute no part of the Arkansas law of inheritance.
Acts 1969, No. 303, § 10; A.S.A. 1947, § 61-140.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-210 - Posthumous heirs

(a)
Posthumous descendants of the intestate conceived before his or her death but born thereafter shall inherit in the same manner as if born in the lifetime of the intestate.
(b)
However, no right of inheritance shall accrue to any person other than a lineal descendant of the intestate, unless such a person has been born at the time of the intestate's death.
Acts 1969, No. 303, § 12; A.S.A. 1947, § 61-142.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-211 - Alienage

(a)
No person is disqualified to inherit, or transmit by inheritance, real or personal property because he or she is or has been an alien.
(b)
An alien may inherit, or transmit by inheritance, as freely as a citizen of this state, subject to the same laws of intestate succession which are applicable to citizens of this state.
(c)
The term "alien" as used in this section refers to a person who is not a citizen of the United States.
Acts 1969, No. 303, § 13; A.S.A. 1947, § 61-143.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-212 - Computing degrees of consanguinity

(a)
(1)
In computing the degrees of relationship between any two (2) kinsmen who are not related in a direct line of ascent or descent, it is proper to start with the common ancestor of the kinsmen and count downwards. In whatever degree the kinsmen or the more remote of them is distant from the common ancestor, that is the degree in which they are related to each other.
(2)
Thus two (2) or more children of a common parent are related to each other in the first degree, because from the common parent to each of the children is counted only one (1) degree.
(3)
But a person and his or her nephew are related in the second degree, for the nephew is two (2) degrees removed from his grandparent who is the common ancestor.
(4)
A person and his or her second cousin are related in the third degree, for they are both three (3) degrees removed from the great-grandparent who is their common ancestor.
(b)
In computing the degrees of relationship between any two (2) kinsmen related in a direct line of ascent or descent, the degree of relationship shall be determined by starting with one (1) of the persons and counting up or down to the other. Thus, a person and his or her:
(1)
Parent or child are related in the first degree;
(2)
Grandparent or grandchild are related in the second degree; and
(3)
Great-grandparent or great-grandchild are related in the third degree.
Acts 1969, No. 303, § 14; A.S.A. 1947, § 61-144; Acts 1987, No. 847, § 1.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-213 - Kinsmen of the half blood

An intestate's kinsmen of the half blood will inherit the intestate's real or personal property to the same extent as if they were the intestate's kinsmen of the whole blood.
Acts 1969, No. 303, § 15; A.S.A. 1947, § 61-145.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-215 - Devolution where no heir under section 28-9-214

If an heir to the heritable estate, or some portion thereof, cannot be found under §
28-9-214
, then the portion of the heritable estate as does not pass under §
28-9-214
will pass as follows:
(1)
First, to the surviving spouse of the intestate even though they had been married less than three (3) years;
(2)
(A)
Second, if there is no such surviving spouse, to the heirs, determined as of the date of the intestate's death in accordance with §
28-9-214
, of the intestate's deceased spouse, meaning the spouse to whom the intestate was last married if there had been more than one (1) marriage.
(B)
However, in case a marriage was terminated by divorce rather than by death, the heirs of the divorced spouse shall not inherit; and
(3)
Third, if there is no person capable of inheriting under subdivision (1) or (2) of this section, the estate shall escheat to the county wherein the decedent resided at death.
Acts 1969, No. 303, § 20; 1985, No. 703, § 1; A.S.A. 1947, § 61-150.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-216 - Advancements

(a)
If a person dies intestate as to all his or her estate, property which he or she gave in his or her lifetime to an heir shall be treated as an advancement against the heir's share of the estate if declared in writing by the decedent or acknowledged in writing by the heir to be an advancement.
(b)
For this purpose, the property advanced shall be valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever first occurs.
(c)
If the recipient of the property fails to survive the decedent, the property shall not be taken into account in computing the share of the recipient's descendants.
Acts 1969, No. 303, § 23; A.S.A. 1947, § 61-153.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-217 - Debts to decedent

A debt owed to the decedent shall not be charged against the intestate share of any person except the debtor. If the debtor fails to survive the decedent, the debt shall not be taken into account in computing the share of the debtor's descendants.
Acts 1969, No. 303, § 24; A.S.A. 1947, § 61-154.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-218 - Doctrine of first purchaser abolished

This subchapter is intended to abolish the common law rule of the blood of the first purchaser under which in the case of successive inheritances of land the intestate's property would descend only to such of his or her heirs as were of the blood of the next preceding ancestor in the line of successive descents who acquired title by purchase, that is to say, by any method other than descent.
Acts 1969, No. 303, § 16; A.S.A. 1947, § 61-146.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-219 - Distinction between ancestral estates and new acquisitions abolished

(a)
Only for the purposes of intestate succession, the distinction between "ancestral estate" and "new acquisitions" in respect to real estate owned by an intestate is abolished.
(b)
The devolution of real estate and personal property which the intestate acquired by gift, devise, or descent from some ancestor shall be controlled by the same rules which apply to the devolution of real estate and personal property acquired by the intestate in any other manner.
Acts 1969, No. 303, § 18; A.S.A. 1947, § 61-148.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-220 - Conveyance to heirs or next of kin - Doctrine of worthier title abolished

(a)
When any property is limited, mediately or immediately, in an otherwise effective testamentary conveyance, in form or in effect, to the heirs or next of kin of the conveyor, or to a person or persons who on the death of the conveyor are some or all of his or her heirs or next of kin, the conveyees acquire the property by purchase and not by descent.
(b)
When any property is limited in an otherwise effective conveyance inter vivos, in form or in effect, to the heirs or next of kin of the conveyor, which conveyance creates one (1) or more prior interests in favor of a person or persons in existence, the conveyance operates in favor of such heirs or next of kin by purchase and not by descent.
Acts 1969, No. 303, §§ 21, 22; A.S.A. 1947, §§ 61-151, 61-152.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 9 - INTESTATE SUCCESSION (§§ 28-9-201 — 28-9-221) › Subchapter 2 - ARKANSAS INHERITANCE CODE OF 1969 (§§ 28-9-201 — 28-9-221) › Section 28-9-221 - Child conceived after death of parent

(a)
A child of a decedent who is conceived and born after the death of the decedent shall be deemed the legitimate child of the decedent for the purposes of intestate succession if:
(1)
Either of the following apply:
(A)
The decedent consented in a record to the use of his or her genetic material to posthumously conceive a child by assisted reproduction; or
(B)
The intent of the decedent to conceive a child by assisted reproduction after the death of the decedent is established by clear and convincing evidence; and
(2)
The embryo of the posthumously conceived child is in utero no later than twenty-four (24) months after the death of the decedent.
(b)
(1)
Within six (6) months of the death of a decedent, a person designated by the decedent to control the decedent's genetic material shall provide written notice advising the personal representative with the authority to control the distribution of the decedent's estate of the availability of the decedent's genetic material for possible use.
(2)
Failure to provide the notice required under subdivision (b)(1) of this section in a timely manner shall absolve a personal representative with the authority to control the distribution of the decedent's estate from liability for distributing the decedent's estate as otherwise authorized by law after the six-month period to provide the notice lapses.
(3)
If a personal representative with the authority to control the distribution of the decedent's estate receives the notice required under subdivision (b)(1) of this section before the six-month period to provide the notice lapses, the fiduciary shall retain any remaining assets of the decedent's estate to which a posthumous child of the decedent may have a valid claim until three (3) years after the death of the decedent.
(c)
Unless otherwise agreed by a decedent and his or her spouse, the consent of the decedent to posthumous conception with his or her spouse shall be automatically revoked upon the divorce of the decedent and his or her spouse.
Amended by Act 2021, No. 924,§ 1, eff. 7/28/2021.
Added by Act 2015, No. 1256,§ 1, eff. 7/22/2015.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 10 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 28-10-101 — 28-10-212) › Subchapter 2 - UNIFORM SIMULTANEOUS DEATH ACT (2005) › Section 28-10-201 - Definitions

In this subchapter:
(1)
"Co-owners with right of survivorship" includes joint tenants, tenants by the entireties, and other co-owners of property or accounts held under circumstances that entitle one (1) or more to the whole of the property or account on the death of the other or others.
(2)
"Governing instrument" means a deed, will, trust, insurance or annuity policy, account with POD designation, pension, profit-sharing, retirement, or similar benefit plan, instrument creating or exercising a power of appointment or a power of attorney, or a dispositive, appointive, or nominative instrument of any similar type.
(3)
"Payor" means a trustee, insurer, business entity, employer, government, governmental agency, subdivision, or instrumentality, or any other person authorized or obligated by law or a governing instrument to make payments.
Acts 2005, No. 74, § 1.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 10 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 28-10-101 — 28-10-212) › Subchapter 2 - UNIFORM SIMULTANEOUS DEATH ACT (2005) › Section 28-10-202 - Requirement of survival by 120 hours under probate code

Except as provided in §
28-10-206
, if the title to property, the devolution of property, the right to elect an interest in property, or the right to exempt property, homestead or family allowance depends upon an individual's survivorship of the death of another individual, an individual who is not established by clear and convincing evidence to have survived the other individual by 120 hours is deemed to have predeceased the other individual. This section does not apply if its application would result in a taking of intestate estate by the state.
Acts 2005, No. 74, § 1.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 10 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 28-10-101 — 28-10-212) › Subchapter 2 - UNIFORM SIMULTANEOUS DEATH ACT (2005) › Section 28-10-203 - Requirement of survival by 120 hours under governing instruments

Except as provided in §
28-10-206
, for purposes of a provision of a governing instrument that relates to an individual surviving an event, including the death of another individual, an individual who is not established by clear and convincing evidence to have survived the event by 120 hours is deemed to have predeceased the event.
Acts 2005, No. 74, § 1.
Arkansas Code of 1987 (2023) › Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28) › Subtitle 2 - DESCENT AND DISTRIBUTION (§§ 28-8-101 — 28-15-115) › Chapter 10 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 28-10-101 — 28-10-212) › Subchapter 2 - UNIFORM SIMULTANEOUS DEATH ACT (2005) › Section 28-10-204 - Co-owners with right of survivorship - Requirement of survival by 120 hours

Except as provided in §
28-10-206
, if:
(i)
it is not established by clear and convincing evidence that one of two co-owners with right of survivorship survived the other co-owner by 120 hours, one-half of the property passes as if one had survived by 120 hours and one-half as if the other had survived by 120 hours and
(ii)
there are more than two co-owners and it is not established by clear and convincing evidence that at least one of them survived the others by 120 hours, the property passes in the proportion that one bears to the whole number of co-owners.
Acts 2005, No. 74, § 1.