KRS 391.140: Advancements -- Effect on descendants', widow's, and widower's share.

(1) Any real or personal property or money, given or devised by a parent or grandparent

to a descendant, shall be charged to the descendant or those claiming through him in

the division and distribution of the undevised estate of the parent or grandparent.

The person to whom the property or money was given or devised shall receive

nothing further from the estate until the shares of the other descendants are made

proportionately equal with his, according to his descendable and distributable share

of the whole es tate, real and personal, devised and undevised. The advancement

shall be estimated according to the value of the property when given. The

maintaining or educating or the giving of money, to a child or grandchild, without

any view to a portion or settlement in life, shall not be deemed an advancement.

(2) Advancements made to distributees shall not be taken as a part of the decedent's

personal estate in estimating the distributable share of the widow or widower in the

estate.