How will the estate of Dad D, who died intestate, be distributed among his children?

In cases of intestacy, where an individual dies without a valid will, the estate is distributed according to state intestacy laws. Typically, these laws stipulate that the estate's assets are divided equally among the children, provided they are all of equal standing in the eyes of the law.

In this scenario, the correct distribution of Dad D's estate will be equally to all three children, A, B, and C, regardless of any prior monetary gift made to one of the children. The reasoning behind this approach is that gifts made by a parent to a child during their lifetime are generally not deducted from the child's inheritance under intestacy laws unless specifically stated in the will or if the laws of the state provide for such adjustments.

Thus, A, B, and C will each receive an equal share of the estate, unaffected by the $25,000 gift or any other considerations regarding previous gifts. This distribution maintains fairness by ensuring that each child receives their designated share of their parent's estate according to intestacy rules.