The intestate share of a decedent‘s surviving spouse is:

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1.    The entire intestate estate if:

a.    No descendant or parent of the decedent survives the decedent; or

b.    All of the decedent’s surviving descendants are also descendants of the surviving spouse and there is no other descendant of the surviving spouse who survives the decedent.

2.    The first three hundred thousand dollars, plus three-fourths of any balance of the intestate estate, if no descendant of the decedent survives the decedent, but a parent of the decedent survives the decedent.

3.    The first two hundred twenty-five thousand dollars, plus one-half of any balance of the intestate, if all of the decedent’s surviving descendants are also descendants of the surviving spouse and the surviving spouse has one or more surviving descendants who are not descendants of the decedent.

4.    The first one hundred fifty thousand dollars, plus one-half of any balance of the intestate estate, if one or more of the decedent’s surviving descendants are not descendants of the surviving spouse.