North Carolina Spousal Allowance

Summary

In North Carolina probate law, the spousal years allowance is initially deducted from the estate, reducing its value before distribution. However, according to § 30-15(b), this allowance is later reconciled against the spouses share in the final accounting, ensuring it counts towards her 50% share. This process ensures that the childs inheritance is not reduced by the allowance, maintaining the intended distribution as per the will.

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I am getting advice that contradicts what you are saying. Reconcile this statement: "Attorneys and clerks describe the allowance as “off the top” because operationally it is paid out first and lowers the estate’s cash balance on Day *. But the statute then forces an equal-and-opposite entry in the final account so that, in a will case, the allowance counts toward (i.e., is charged against) the spouse’s devise. "
The confusion seems to arise from the procedural versus statutory handling of the spousal year's allowance. Here's how it works:
- Operationally: The allowance is taken "off the top," reducing the estate's total cash balance initially.
- Statutorily: It is accounted for against the spouse's devise in the final accounting, meaning it ultimately counts as part of her share.
This means that while initially it reduces the estate, it is later reconciled to ensure it affects only the spouse's portion as intended by the will.
**** While it is clear the allowance comes out first, some sources claim there is no later offset, others tell me otherwise and that " § *-*(b)" makes this clear.
In North Carolina, the spousal year's allowance is initially taken "off the top," reducing the estate's value before distribution. However, according to § *-*(b), it is later reconciled against the spouse's share in the final accounting, meaning it counts towards her *% share. This ensures the child’s inheritance is not reduced by the allowance.