What must be true for a lifetime gift to be considered an advancement in UPC states?

For a lifetime gift to be considered an advancement under the Uniform Probate Code (UPC) states, it must be declared in writing by the donor. This requirement is intended to provide clear evidence of the donor's intent to treat the gift as an advancement against the recipient's share of the estate upon the donor's death. By documenting the advancement in writing, it helps avoid disputes among heirs regarding the value and intention of the gift, ensuring that all parties understand how the gift will be accounted for in the distribution of the estate.

The other options do not meet the necessary criteria established by the UPC. While it may seem relevant for a gift to be made to a biological child, the advancement can apply to other descendants as well. There is no stipulation under the UPC that the gift must be exactly half the value of the estate or that it must occur within a specific time frame relative to the donor's death. Thus, the essence of the advancement lies in the written declaration by the donor, which solidifies the intention behind the gift.