Minn. Stat. § 524.2-202: ELECTIVE SHARE.

(a) Elective share amount. The surviving spouse of a decedent who dies domiciled in this state has a right of election, under the limitations and conditions stated in this part, to take an elective-share amount equal to the value of the elective-share percentage of the augmented estate, determined by the length of time the spouse and the decedent were married to each other, in accordance with the following schedule:

If the decedent and the spouse were married to each other: The elective-share percentage is:

Less than one year Supplemental amount only

One year but less than two years Three percent of the augmented estate

Two years but less than three years Six percent of the augmented estate

Three years but less than four years Nine percent of the augmented estate

Four years but less than five years 12 percent of the augmented estate

Five years but less than six years 15 percent of the augmented estate

Six years but less than seven years 18 percent of the augmented estate

Seven years but less than eight years 21 percent of the augmented estate

Eight years but less than nine years 24 percent of the augmented estate

Nine years but less than ten years 27 percent of the augmented estate

Ten years but less than 11 years 30 percent of the augmented estate

11 years but less than 12 years 34 percent of the augmented estate

12 years but less than 13 years 38 percent of the augmented estate

13 years but less than 14 years 42 percent of the augmented estate

14 years but less than 15 years 46 percent of the augmented estate

15 years or more 50 percent of the augmented estate

(b) Supplemental elective-share amount. If the sum of the amounts described in sections 524.2-207, 524.2-209, paragraph (a), clause (1), and that part of the elective-share amount payable from the decedent's probate estate and nonprobate transfers to others under section 524.2-209, paragraphs (b) and (c), is less than $75,000, the surviving spouse is entitled to a supplemental elective-share amount equal to $75,000, minus the sum of the amounts described in those sections. The supplemental elective-share amount is payable from the decedent's probate estate and from recipients of the decedent's nonprobate transfers to others in the order of priority set forth in section 524.2-209, paragraphs (b) and (c).

(c) Effect of election on statutory benefits. If the right of election is exercised by or on behalf of the surviving spouse, the surviving spouse's homestead rights and other allowances under sections 524.2-402, 524.2-403 and 524.2-404, if any, are not charged against but are in addition to the elective-share and supplemental elective-share amounts.

(d) Nondomiciliary. The right, if any, of the surviving spouse of a decedent who dies domiciled outside this state to take an elective share in property in this state is governed by the law of the decedent's domicile at death.