The Short Answer

In Pennsylvania, the elective share is generally calculated as one-third of the property that is “subject to election”, which can include both probate assets and certain non-probate transfers. Valuation often turns on fair value as of the decedent’s date of death for estate inventory purposes, but some transfers included in the elective-share base are valued differently depending on the type and timing of the transfer.

What Pennsylvania Law Says

Pennsylvania’s elective share is not limited to what passes under a will. The statute pulls in multiple categories of property—such as certain revocable transfers, survivorship property the decedent could unilaterally convey, and certain annuity survivorship rights—when determining the pool of assets against which the spouse’s one-third share is measured.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 2203.

This statute establishes that a surviving spouse of a Pennsylvania-domiciled decedent may claim an elective share of one-third of specified categories of property, including certain lifetime transfers and survivorship interests, not just the probate estate.

For valuation, Pennsylvania’s probate code separately requires the personal representative to inventory estate assets at their fair value as of the date of death. See 20 Pa.C.S. § 3302.

One important valuation rule is built directly into the elective-share statute: certain gifts made within one year of death (above the statutory threshold) are included and are “valued at the time of conveyance”, not necessarily at date of death. See 20 Pa.C.S. § 2203(a)(6).

If you are trying to determine “what counts” and “what it’s worth,” the analysis usually involves (1) identifying which assets fall into the statute’s included categories, and (2) determining the correct valuation date and method for each category (probate inventory value versus special statutory valuation rules for particular transfers).

For a deeper overview of the claim itself (separate from valuation), you may also find this helpful: How Do Elective Share Claims Work in Pennsylvania Probate, and What Defenses Are Available?.

Why You Should Speak with an Attorney

While the statutes provide the general framework, applying them to real-world estates is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: The election generally must be filed within six months after death or six months after probate (whichever is later), subject to possible court extension. See 20 Pa.C.S. § 2210(b).
• Burden of Proof: Disputes often arise over whether a particular account/transfer fits within a § 2203 category (for example, whether the decedent retained a power to revoke, consume, or control the asset), and what documentation proves that.
• Exceptions: Some property is excluded (or only included in limited circumstances), such as certain insurance proceeds and certain employer benefit plans. See 20 Pa.C.S. § 2203(b). In addition, transfers for “adequate consideration” can be excluded. See 20 Pa.C.S. § 2205.

Valuation fights can materially change the elective-share number, and mistakes can trigger avoidable litigation in Orphans’ Court or lead to an election that is too low (or an estate administration that is later challenged). A Pennsylvania probate attorney can evaluate the asset mix, confirm the correct valuation approach for each category, and protect your position early—before deadlines and distributions complicate the case.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.