RSA 560:10 Distribution When Surviving Spouse Waives Testate Distribution.

Upon the death of either husband or wife, testate, and the surviving spouse has elected to waive the homestead right, if any, and the provisions of the will in his or her favor, if any, and has elected to claim his or her rights hereunder, such surviving spouse shall be vested with the following portion of the estate remaining after the payment of debts and expenses of administration:
I. If there are children of the deceased surviving (whether by the surviving spouse or by previous marriage) or issue of any deceased children, one-third part of the personalty and one-third part of the real estate.
II. If the decedent leaves no children or issue of any deceased children, but does leave mother or father or sister or brother surviving, ten thousand dollars in value thereof o