Elective Share, Subject Property
The elective share is equal to one-third of the combined value of the following types of property:
1. Property passing by the deceased spouse's will or by Pennsylvania's intestacy laws.
2. Annuity rights transferred by the deceased spouse.
3. Property transferred within one year of the spouse's death, to the extent that its value exceeds $3,000.
4. Property the deceased spouse transferred during the marriage, but retained the right to:
     a. receive income from the property.
     b. use the property.
     c. take back the transferred property.
     d. regain ownership by a right of survivorship.
     e. transfer the property by acting alone

The elective share does not include the value of the following types of property.
1. Property transferred with the surviving spouse's consent or participation.
2. Life insurance on the deceased spouse's life.
3. Accidental death benefits resulting from the spouse's death.
4. Employee benefits.
5. Property that was transferred for a fair price.
6. Property controlled by the deceased spouse's power of appointment, when that power was not created by the deceased spouse.

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