Intestate: Spouse and issues distribution: If there is a surviving spouse and issue, how are assets divided?

• A. Spouse takes all
• B. Spouse takes $50k + 1/2 of remaining; issues take 1/2 of remaining
• C. Issues take all
• D. Escheat to the state

Answer: (B)

When someone dies without a will and there is both a surviving spouse and children, the spouse does not get everything. Under New York intestate rules, the spouse is entitled to $50,000 plus one-half of the remaining assets, and the other half goes to the decedent’s issue (the children), typically divided among them. This means the spouse’s share equals $50,000 plus one-half of whatever remains after that $50,000, while the issues share the other half. For example, with a $200,000 estate, the spouse would receive $50,000 plus half of $150,000, i.e., $75,000, totaling $125,000, and the remaining $75,000 would be distributed among the children. If there were no children, the spouse would take the whole estate; if there were no surviving relatives at all, the estate would escheat to the state.