A debt owed to the decedent shall not be charged against the intestate share of any person except the debtor. If the debtor fails to survive the decedent, the debt shall not be taken into account in computing the share of the debtor's descendants.
Debts to decedent
Ark. Code Ann. § 28-9-217 — under Intestate Succession.
Ark. Code Ann. § 28-9-217