Unless the will, if any, or a court order provides otherwise, an independent executor may, in distributing property not specifically devised that the independent executor is authorized to sell:

1. (1) make distributions in divided or undivided interests;
2. (2) allocate particular assets in proportionate or disproportionate shares;
3. (3) value the estate property for the purposes of acting under Subdivision (1) or (2); and
4. (4) adjust the distribution, division, or termination for resulting differences in valuation.

Added by Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 33, eff. September 1, 2017.