NC S843

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

Raises the child's year's allowance from $2,000 to $5,000 for each eligible child under age 18, or under age 22 if a full-time student, or under age 21 if mentally incompetent or totally disabled.

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 allow guardians or next friends to apply on behalf of children.

Clarifies that the child's year's allowance may be paid to either a widow or widower (surviving spouse) on the child's behalf, replacing gender-specific language.

Section 2 effective upon enactment; remainder of the act effective January 1, 2013, applying to estates of persons dying on or after that date.