Idaho State Statutes - Idaho Attorney Directory

Property which a testator gave in
his lifetime to a person is treated as a satisfaction of a devise to that
person in whole or in part, only if the will provides for deduction of the
lifetime gift, or the testator declares in a contemporaneous writing that the
gift is to be deducted from the devise or is in satisfaction of the devise, or
the devisee acknowledges in writing that the gift is in satisfaction. For
purpose of partial satisfaction, property given during lifetime is valued as
of the time the devisee came into possession or enjoyment of the property or
as of the time of death of the testator, whichever occurs first.

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