NC H1069

Increases the minimum amount of intestate personal property passing to a surviving spouse from $30,000 to $60,000 when the deceased is survived by one or more children, and from $50,000 to $100,000 when survived only by parents.

Increases a child's year's allowance for support from $2,000 to $5,000 annually, effective January 1, 2013 for estates of persons dying on or after that date.

Reinserts references to a child's "next friend" in statutes relating to the child's year's allowance (G.S. 30-17, 30-20, 30-21, 30-23, and 30-27) to clarify who may apply on the child's behalf.

Specifies that a child's year's allowance may be paid to either a surviving widow or widower on the child's behalf, and updates language to refer to "surviving spouse" instead of "widow."

Changes the surviving spouse's elective share reference from "widow's dissent from the will" to "surviving spouse petitioned for an elective share under Article 1A of Chapter 30."