So the problem says:
“Assume a country with forced heirship rules entitling children to split 33% of the estate of a deceased
parent, subject to clawback provisions. The estate of the (unmarried) decedent is worth $500,000 after gifting $2,750,000 to two of his children in anticipation of death. An estranged child has now come forth to
claim his legal right under the community property described in the question data. Based solely on this
information, determine the amount the estranged child is entitled to under the forced heirship rule.”
The answer says the following:
“The three children of the deceased are entitled to split 33% of the parent’s estate or 0.33($3,250,000) = $1,072,500”
AND NOW THE WEIRDEST PART COMES IN
“Because there are apparently three children (the two who received gifts and the estranged child), each is entitled to $1,072,500 / 3 = $357,500 under the forced heirship rule.
Because the estate is worth $500,000 after the gifts, the estranged child is able to receive $357,500 without resorting to lawsuits to reclaim part of the gifts from the other two children.”
Please somebody explain to me why 1,072,500 is further divided by 3? I thought each of three children can take 1,072,500 already. And then even more weird is 357,500, what is this?