Idaho State Statutes - Idaho Attorney Directory

(a) In a proceeding for an elective share,
property which passes or has passed to the surviving spouse by testate or
intestate succession and property included in the augmented estate which has
not been renounced is applied first to satisfy the elective share and to
reduce the amount due from other recipients of portions of the augmented
estate.
(b) The remaining amount of the elective share is equitably apportioned
among beneficiaries of the will and transferees of the augmented estate in
proportion to the value of their interest therein.
(c) Only original transferees from, or appointees of, the decedent and
their donees, to the extent the donees have the property or its proceeds, are
subject to the contribution to make up the elective share of the surviving
spouse. A person liable to contribution may choose to give up the property
transferred to him or to pay its value as of the time it is considered in
computing the augmented estate.

Click here to visit the Official Idaho State Statutes