(1) The full amount of claims subject to a condition precedent is taken into account in the case of advance distribution. The share covering the claim is retained during distribution.
(2) Claims subject to a condition precedent are not taken into account during final distribution if the possibility of accomplishment of the condition is so distant that the claim is valueless on the date of distribution. In such a case the share retained in accordance with subsection (1) sentence 2 is free to flow into final distribution.