Idaho State Statutes - Idaho Attorney Directory

If a person dies intestate as to all his estate,
property which he gave in his lifetime to an heir is treated as an advancement
against the latter's share of the estate only if declared in a contemporaneous
writing by the decedent or acknowledged in writing by the heir to be an
advancement. For this purpose the property advanced is 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. If the recipient of the
property fails to survive the decedent, the property is not taken into account
in computing the intestate share to be received by the recipient's issue,
unless the declaration or acknowledgment provides otherwise. If an advancement
exceeds the share of the heir, no refund is required.

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