Page:United States Statutes at Large Volume 118.djvu/1814

 118 STAT. 1784 PUBLIC LAW 108–374—OCT. 27, 2004 shall be treated, for purposes of trust or restricted land or trust personalty in the testator’s estate, in accordance with the provisions of section 207(a)(2)(A), as though there was no will but only if— ‘‘(I) the testator and surviving spouse were continuously married without legal separation for the 5 year period preceding the decedent’s death; ‘‘(II) the testator and surviving spouse have a surviving child who is the child of the testator; ‘‘(III) the surviving spouse has made substan tial payments toward the purchase of, or improve ments to, the trust or restricted land in such estate; or ‘‘(IV) the surviving spouse is under a binding obligation to continue making loan payments for the trust or restricted land for a substantial period of time; except that, if there is evidence that the testator ade quately provided for the surviving spouse and any minor children by a transfer of funds or property out side of the will, this clause shall not apply. ‘‘(B) CHILDREN.— ‘‘(i) IN GENERAL.—If a testator executed the will of the testator before the birth or adoption of 1 or more children of the testator, and the omission of the children from the will is a product of inadvertence rather than an intentional omission, the children shall share in the trust or restricted interests in land and trust personalty as if the decedent had died intestate. ‘‘(ii) ADOPTED HEIRS.—Any person recognized as an heir by virtue of adoption under the Act of July 8, 1940 (25 U.S.C. 372a), shall be treated as the child of a decedent under this subsection. ‘‘(iii) ADOPTED OUT CHILDREN.— ‘‘(I) IN GENERAL.—For purposes of this Act, an adopted person shall not be considered the child or issue of his natural parents, except in distrib uting the estate of a natural kin, other than the natural parent, who has maintained a family rela tionship with the adopted person. If a natural parent shall have married the adopting parent, the adopted person for purposes of inheritance by, from and through him shall also be considered the issue of such natural parent. ‘‘(II) ELIGIBLE HEIR PURSUANT TO OTHER FED ERAL LAW OR TRIBAL LAW.—Notwithstanding the provisions of subparagraph (B)(iii)(I), other Federal laws and laws of the Indian tribe with jurisdiction over the trust or restricted interest in land may otherwise define the inheritance rights of adopted out children. ‘‘(3) DIVORCE.— ‘‘(A) SURVIVING SPOUSE.— ‘‘(i) IN GENERAL.—An individual who is divorced from a decedent, or whose marriage to the decedent has been annulled, shall not be considered to be a surviving spouse unless, by virtue of a subsequent

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