Table II.

An example of estate sharing

US$US$
Total Gross Estate 150,300
Funeral Expenses(300) 
Total Liabilities(20,000)(20,300)
Net Estate before settling will (a) 130,000
Will (Maximum of 1/3 of the Net Estate) (10,000)
Distributable Estate (b) 120,000
Heirs: Usman (1/2*b) 60,000
Aliyu (1/2*b) 60,000
Distributable Estate 120,000
Source: Authors’ own

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