851. In composing the shares, account shall be taken of the testamentary dispositions, particularly those charging certain heirs with payment of debts or legacies, as well as the rights of action the heirs have against each other for the amounts they paid in excess of their shares; account shall also be taken of the rights of the surviving married or civil union spouse, the applications for allotment by preference, the contestations and, where such is the case, the reserve funds for satisfying future judgments.
Consideration may also be given to, among other things, the fiscal consequences of the allotments, the intention shown by certain heirs to take charge of certain debts or the convenience of the mode of allotment.
1991, c. 64, a. 851; 2002, c. 6, s. 46.