Valuation of advancement Where the value of an advancement is expressed in the conveyance or in the charge made by the decedent, or by the intestate decedent at the time of declaration before two witnesses, the advancement shall be taken to be of the value so expressed or declared; otherwise it shall be estimated according to the value at the time it was made. (Amended 2017, No. 195 (Adj. Sess.), § 10.)
Vermont Legal Code