EPTL 5-1.1-A (e) (2) provides that to be effective, a spouse's waiver of election "must be in writing and subscribed by the maker thereof, and acknowledged or proved in the manner required by the laws of this state for the recording of a conveyance of real property". Here, while there was no acknowledgment by the subscribing spouse during the decedent's lifetime — and any attempt to manufacture such an acknowledgment post mortem would be ineffective (see...
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