N.C. Gen. Stat. § 30-21.1

Current through Session Law 2024-56

Section 30-21.1 - Reporting of allowances by personal representative

If the assets awarded as part of a spouse's allowance or a child's allowance are distributed directly to the spouse or the petitioner for the child and never come into the possession of the personal representative, the assets shall not be reported on the inventory for the decedent's estate or on any subsequent accounting.

N.C. Gen. Stat. § 30-21.1

Added by 2023 N.C. Sess. Laws 120,s. 1.2, eff. 3/1/2024, applicable to decedents dying on or after that date.