Elective Share, Calculation
When determining how to pay the elective share, the Orphans' Court will attempt to honor the deceased spouse's will as much as possible. For instance, if the will makes a specific gift and there are sufficient assets to pay the elective share without using the specific gift, the beneficiary of the specific gift will likely receive that item.

Any intestate property will be used towards the elective share first. If there is not enough intestate property to satisfy the full amount of the elective share, all of the remaining estate property is subject to the claim and any testamentary gifts will be reduced proportionately to pay the remaining balance.

For Example:
A $9,000 estate has an elective share of $3,000. The will makes a gift of $4,500 to Bill and a gift of $4,500 to Judy. The $3,000 elective share will be deducted equally from Bill and Judy's individual shares, leaving them each with $3,000 instead of $4,500 each.

See: Elective Share, Generally; Elective Share, Eligibility; Elective Share, Claiming; Elective Share, Subject Property