Most people are not aware that North Carolina enacted a newly revised elective share statute in 2009. This matters most for those in second marriages or those who wish not to leave everything to their spouses. Essentially, a surviving spouse can elect against a will and beneficiary designations on on financial accounts, to receive either a half or quarter of all of the deceased spouse's assets. This comes as a big shock to the named beneficiaries!
http://www.ncga.state.nc.us/EnactedLegislation/Statutes/HTML/ByArticle/Chapter_30/Article_1A.html
