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Surviving spouse alone 1/2, 1/3, 1/2 (Art. 900, NCC) All
Two or more legitimate children (or 1/2 (divided by the number of Consider spouse as 1 legitimate
their descendants) children) child and divide estate by total
number
Brothers and sisters (nephews and Not entitled to anything since 1/2 (divided by the number of
nieces, in case of deceased siblings) they are not compulsory heirs; brothers and sisters; nephews
testator may choose to give and nieces of deceased siblings
them something out of the divide among themselves the
free portion share that should have to their
parents)
Art. 1001, NCC