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1. Property going to the surviving spouse:
a. entire estate if no surviving issue or parents of decedent;
b. first $100,000, plus ½ of balance of estate if there is no surviving issue but there is surviving parent(s);
c. first $50,000, plus ½ of balance of estate if there are surviving issue all of whom are also issue of surviving spouse, or;
d. ½ of estate if there are surviving issue who are not issue of the surviving spouse.
2. Property not going to surviving spouse:
If there is no surviving spouse, or there is property left after the spouse receives his or her share, it passes under the following priority: All of the property passes to the issue, unless there are none. If none, all passes to the parents. If neither parent is living, the estate passes to siblings, and so on under this priority:
c. brothers and sisters
e. aunts and uncles
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