Applicability of law to estate of nonresident decedent

473.675. Applicability of law to estate of nonresident decedent — exceptions. — The law of this state respecting proceedings, procedures and substantive rights relating in any way to the property in this state of a nonresident decedent and its disposition, including by way of illustration, but not limited to, all matters relating to (i) the commencement and conduct of an administration, (ii) distributions during or at the conclusion of an administration, (iii) any trust created under the will of a nonresident decedent, shall apply as if the decedent had been a resident of this state, subject to the following:

(1) Nothing in sections 473.668 to 473.694 shall be deemed to affect:

(a) Methods of proving foreign wills or the admissibility of such wills to probate or to record;

(b) The rights of a surviving spouse electing to accept or take against the will of a nonresident decedent, or the method of such election;

(c) The right of a person to take as a pretermitted heir or otherwise against the will of a nonresident decedent;

(d) The effect of divorce or the birth of a child as working or not working a revocation or partial revocation of the will of a nonresident;

(e) The effect of the contest in another jurisdiction of the will of a nonresident decedent upon its validity in Missouri;

(f) The applicability of any law in determining the validity of the execution of the will of a nonresident decedent;

(g) The determination of the ultimate burden of estate taxes imposed by reason of the death of a nonresident decedent;

(2) Real property of an intestate nonresident decedent descends according to the laws of this state, and his personal property devolves to his heirs or next of kin determined in accordance with the laws of the state or country of his domicile;

(3) Support and family allowances to surviving spouses and unmarried minor children are governed by the more liberal (to them) of the laws of the decedent's domicile and the laws of this state; but the court of this state in making such allowance and in ruling on applications for orders of refusal of letters of administration shall take into account any allowance which may be made in other jurisdictions and satisfied from property therein.

(4) Notwithstanding the requirements of this section that distributions during or at the conclusion of an administration shall be made as if the decedent were a resident, if the court finds that hardship to a foreign creditor would result therefrom or that the best interests of all persons having an interest in the estate would be forwarded by making a distribution to a foreign personal representative, the court may, in its discretion, order such distribution to the extent it finds necessary to avoid such hardship or to forward such interests.

(5) If the aggregate of liabilities of the estate in all jurisdictions exceeds its aggregate assets, the court shall order distribution, as far as practicable, so that all the creditors of decedent's estate, here and elsewhere, may receive a share in proportion to their respective obligations, with regard being given to any preferential rights determined by the court. To this end, distribution to a foreign personal representative may be ordered if all creditors whose claims have been allowed in the administration in this state shall have received their just proportions that would be due to them if the whole of the estate of the decedent, wherever found, were divided among all creditors in proportion to their respective obligations, after applying Missouri law respecting preferences to different species of obligations, and if and to the extent that the court finds such preference to be equitable under all the circumstances of the particular case.