Prepared by: Milton L. Mack, Jr., State Court Administrator Emeritus
Based on a 1979 chart for the RPC created by Douglas J. Rasmussen of Clark Hill, PLC
Where a Michigan decedent dies without a Will, the decedent’s real and personal property (other than joint property, insurance, etc.) after payment of debts, taxes, family allowance and exempt property, is distributed to the following, if living . (F = not living; blank space = never take):
SPOUSE
|
CHILD(REN) OR
DESCENDANTS1[1]
Of Of both
Decedent Decedent and
Only Surviving2[2] |
PARENT(S) |
BROTHER(S)
SISTER(S)
And Descendants
of Deceased
Brother(s)/Sister(s)1 |
GRANDPARENT(S)
OR DESCENDANTS1
Maternal Paternal |
STATE
OF
MICHIGAN |
1) All |
F |
F |
F |
|
|
|
|
2) 1st $150,000
+ ¾ balance |
F |
F |
¼ balance |
|
|
|
|
3) 1st $150,000
+ ½ balance |
F |
½ balance |
|
|
|
|
|
4) 1st $100,000
+ ½ balance |
½ balance |
F |
|
|
|
|
|
5) F |
All |
|
|
|
|
|
6) F |
F |
F |
All |
|
|
|
|
7) F |
F |
F |
F |
All |
|
|
|
8) F |
F |
F |
F |
F |
½ |
½ |
|
9) F |
F |
F |
F |
F |
All |
F |
|
10) F |
F |
F |
F |
F |
F |
All |
|
11) F |
F |
F |
F |
F |
F |
F |
All |
EPIC Secs. 2102, 2103, 2105
Note: Per EPIC Sec. 1210, these amounts are adjusted for inflation annually as follows:
DATE OF DEATH: |
4/1/00-
12/31/00 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
Surviving Spouse’s share |
$150,000 |
$161,000 |
$165,000 |
$168,000 |
$172,000 |
$177,000 |
$183,000 |
$188,000 |
$194,000 |
$201,000 |
$201,000 |
$204,000 |
Surviving Spouse’s share – children of decedent only |
100,000 |
107,000 |
110,000 |
112,000 |
115,000 |
118,000 |
122,000 |
126,000 |
129,000 |
134,000 |
134,000 |
136,000 |
|
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
Surviving Spouse’s share |
$210,000 |
$215,000 |
$217,000 |
$221,000 |
$222,000 |
$224,000 |
$229,000 |
$235,000 |
$239,000 |
Surviving Spouse’s share –children of decedent only |
140,000 |
143,000 |
145,000 |
148,000 |
148,000 |
150,000 |
153,000 |
157,000 |
159,000 |
Rev. 03/20
[1] Descendants take equally here if all are in same degree of kinship; if unequal, those of remote degree(s) take by right of representation. – i.e., per capita at each generation
2[2] Applies as long as one or more surviving descendants are descendants of both decedent and surviving spouse.
|