UPC INTESTACY STATUTES Facts Spouse Only Spouse and Descendants Only Statute(s) § 2-102(1)(A) § 2-102(1)(B) Distribution All to Spouse All to Spouse only if ALL Descendants are also Spouse’s and Spouse’s only kids Spouse and Descendants Only (CONT) § 2-102(3) $225K + 1/2 to Spouse if Descendants are also Spouse’s Descendants BUT the Spouse has other children; the rest to Descendants Spouse and Descendants Only (CONT) § 2-102(4) Spouse and Parents Only § 2-102(2) Descendants Only § 2-103(a)(1) Parents Only Siblings and their Descendants Only § 2-103(a)(3) § 2-103(a)(2) Grandparents and their Descendants Only § 2-103(a)(4) Grandparents and their Descendants Only (CONT) § 2-103(a)(5) Step-Children of Deceased Spouse Only § 2-103(b) No "Blood" Relatives § 2-105 $150K + 1/2 to Spouse if one or more Descendants is not Spouse’s natural child; the rest to Descendants $300k and 3/4 to Spouse, the rest to the Parents All to Descendants (per capita at each generation) All to Parents All to Siblings (per capita at each generation) 1/2 to Maternal Grandparents - all to Paternal Grandparents if no survivors on Maternal side (per capita at each generation) 1/2 to Paternal Grandparents - all to Maternal Grandparents if no survivors on Paternal side (per capita at each generation) All to Step-Children (per capita by generation) Escheats to state - no "laughing heirs"