If real estate is located in another state, the elective share proceeding is handled by:

• A. NY law governs
• B. The will governs if it selects NY law
• C. Ancillary proceeding
• D. NY ancillary proceeding

Answer: (C)

When real estate sits in a state different from the decedent’s domicile, that out-of-state property must be probated where it’s located. The estate handling for assets in another state is done through an ancillary administration in the state that owns the real property. This ancillary proceeding runs alongside the primary probate in the decedent’s domicile and is the mechanism to marshal, transfer, and pay claims on those out-of-state assets, including matters related to the elective share to the extent it affects that property. So, even if the primary probate in the domicile state handles the elective share under that state's law, the real estate itself is transferred through an ancillary proceeding in the state where the property is located.