(2) The property advanced is not a part of the estate, but for the purpose of determining the shares of the heirs or devisees the advancement shall be added to the value of the estate, the sum then divided among the heirs or devisees according to the laws of intestate succession or the testator’s will and the advancement then deducted from the share of the heir or devisee to whom the advancement was made. [1969 c.591 §31; 2016 c.42 §9]