(a) Establishment of contract.-- A contract to die intestate or to make or not to revoke a will or testamentary provision or an obligation dischargeable only at or after death can be established in support of a claim against the estate of a decedent only by: (1) provisions of a will of the decedent stating material provisions of the contract; (2) an express reference in a will of the decedent to a contract and extrinsic evidence proving the terms of the contract; or (3) a writing signed by the decedent evidencing the contract. (b) Joint will or mutual wills.-- The execution of a joint will or mutual wills does not create a presumption of a contract not to revoke the will or wills. CHAPTER 28 FORMULA CLAUSES FOR FEDERAL TAX PURPOSES Sec. 2801. Definitions. 2802. Interpretation of formula clauses. 2803. Judicial proceeding. Applicability. Section 9(1) of Act 85 of 2010 provided that Chapter 28 shall apply to any decedent dying after December 31, 2009.
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