A. A person who does not survive the decedent by at least one hundred twenty hours is deemed to have predeceased the decedent for purposes of homestead allowance, exempt property and intestate succession, and the decedent’s heirs are determined accordingly.
B. If it is not established by clear and convincing evidence that a person who would otherwise be an heir survived the decedent by at least one hundred twenty hours, it is deemed that the individual failed to survive for the required period.
C. This section does not apply if its application would result in a taking of intestate estate by the state under section 14-2105.