(1) More than one descendant entitled to a share take parts of the half of the common matrimonial property that accrues to them in accordance with the proportion of the shares to which they would be entitled in the case of intestate succession as heirs of the deceased spouse if the latter had not died until the time of the termination of the continued community of property.
(2) What they have received previously is set off under the provisions governing set-off among descendants, except to the extent that such a set-off was effected when the estate of the deceased spouse was divided.
(3) If a descendant who has waived their share has been granted a lump sum payment from the common matrimonial property, this sum is borne by the descendants who are benefited by the waiver.