In Re Estate of Bernstein

OPINION

STRINE, Vice Chancellor.

I. Introduction

This case comes to me by way of two exceptions lodged by the parties to a Master’s Report issued on September 1, 2010 regarding the administration of the estate of the decedent, Barry Bernstein. 1

Mr. Bernstein’s daughter and his estate’s executrix, respondent Carol B. Lo-vett, takes exception to the Master’s calculation of the elective share to which Mr. Bernstein’s surviving spouse and the petitioner, Mrs. Ocie Bernstein, is entitled under Delaware’s elective share statute, 12 Del. C. §§ 901-908. Under that statute, a surviving spouse may elect…