Rules of intestacy-one surviving spouse, but no child, Financial Accounting

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The intestate leaves one surviving spouse, but no child or children

The surviving spouse is entitled to:

1. The personal and household effects of the deceased absolutely: "personal and household effects" are: clothing and articles of personal use and adornment, furniture, appliances, pictures, ornaments, food, drink, utensils and all other articles of household use or decoration normally to be associated with a matrimonial home, but not any motor vehicle or any other thing connected with the business or profession of the deceased; and

2. The first Shs.10,000 out of the residue of the net intestate estate, or 20% thereof, whichever is the greater; and

3. A life interest in the whole of the remainder; if the surviving spouse is a widow, this life interest ceases upon her re—marriage to any person.  When the spouse dies (or re—marries, if a widow), the property subject to the life interest devolves in the order of (a) above.


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