§ 5-1.1 Right of election by surviving spouse\n (a) Election by surviving spouse against will executed after August\nthirty-first, nineteen hundred thirty and prior to September first,\nnineteen hundred sixty-six.\n (1) Where a testator executes a will after August thirty-first,\nnineteen hundred thirty but prior to September first, nineteen hundred\nsixty-six, and is survived by a spouse, a personal right of election is\ngiven to the surviving spouse to take a share of the decedent's estate,\nsubject to the following:\n (A) For the purposes of this section, the elective share of the\nsurviving spouse is one-third of the net estate if the decedent is\nsurvived by one or more issue and, in all other cases, one-half of such\nnet estate. In computing the net estate, debts, administration and\nreasonable funeral expenses shall be deducted but all estate taxes shall\nbe disregarded, except that nothing contained herein relieves the\nsurviving spouse from contributing to all such taxes the amounts\napportioned against him under 2-1.8.\n (B) Where the elective share is over twenty-five hundred dollars and\nthe testator has made a testamentary disposition in trust of an amount\nequal to or greater than the elective share, with income therefrom\npayable to the surviving spouse for life, the surviving spouse has the\nlimited right to elect to take the sum of twenty-five hundred dollars\nabsolutely, which shall be deducted from the principal of such trust and\nthe terms of the will remain otherwise effective.\n (C) Where the elective share of the surviving spouse does not exceed\ntwenty-five hundred dollars, the surviving spouse has the right to elect\nto take his elective share absolutely, which shall be in lieu of any\nprovision for his benefit in the will.\n (D) Where the will contains an absolute disposition to the surviving\nspouse of or in excess of the sum of twenty-five hundred dollars and\nalso a disposition in trust with income payable to such spouse for life\nof an amount equal to or greater than the difference between the\nabsolute disposition and his elective share, the surviving spouse has no\nright of election.\n (E) Where the will contains an absolute disposition to the surviving\nspouse of an amount less than the sum of twenty-five hundred dollars and\nalso a disposition in trust with income payable to such spouse for life\nof an amount equal to or greater than the difference between the\nabsolute disposition and his elective share, the surviving spouse has\nthe limited right to elect to take the sum of twenty-five hundred\ndollars, inclusive of the amount of such absolute disposition, and the\ndifference between such disposition and the sum of twenty-five hundred\ndollars shall be deducted from the principal of such trust and the terms\nof the will remain otherwise effective.\n (F) Where the aggregate of the provisions in the will for the\nsurviving spouse, including the principal of a trust, an absolute\ndisposition or any other kind of testamentary disposition is less than\nthe elective share, the surviving spouse has the limited right to elect\nto take the difference between such aggregate and the amount of the\nelective share, and the terms of the will remain otherwise effective. In\nevery estate, the surviving spouse has the limited right to withdraw the\nsum of twenty-five hundred dollars if the elective share is equal to or\ngreater than that amount. Such sum, however, is inclusive of any\nabsolute disposition, whether general or specific. Where a trust is\ncreated for the life of the surviving spouse, such sum of twenty-five\nhundred dollars or any lesser amount necessary to make up that sum is\npayable from the principal of such trust.\n (G) The provisions of this paragraph with respect to trusts with\nincome payable for the life of the surviving spouse likewise apply to a\nlegal life estate, to an annuity for life or to any other disposition in\nthe will by which income is payable for the life of the
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