| a) | one of two spouses, whether they were married in or out of community of property, has died; and |
| b) | the deceased has made no provision to the contrary in any will; and |
| c) | the major heirs and any claimants against the estate consent; and |
| d) | it appears to him that no person interested would be prejudiced thereby, |
authorise the executor, subject to security being given mutatis mutandis as provided in subsection (2) of section forty-three for the payment of any minor's share, and to such conditions as the Master may determine, to make over any property or all the property of the deceased, or the whole or any part of that portion of his property in respect of which he has made no testamentary provision to the contrary, to the surviving spouse at a valuation to be made by an appraiser or any other person approved by the Master, and to frame his distribution account on the basis of such valuation.
| 2) | Sub-sections (3), (4) and (5) of section forty-three shall mutatis mutandis apply in respect of any security given under sub-section (1). |
