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§ 64.2-308.4 Composition of the augmented estate; marital property portion

A. Subject to § 64.2-308.9, the value of the augmented estate, to the extent provided in §§ 64.2-308.5, 64.2-308.6, 64.2-308.7, and 64.2-308.8, consists of the sum of the values of all property, whether real or personal, movable or immovable, tangible or intangible, wherever situated, that constitute:

1. The decedent’s net probate estate;

2. The decedent’s non-probate transfers to others;

3. The decedent’s non-probate transfers to the surviving spouse; and

4. The surviving spouse’s property and non-probate transfers to others.

B. The value of the marital-property portion of the augmented estate consists of the sum of the values of the four components of the augmented estate as determined under subsection A multiplied by the following percentage: If the decedent and the spouse were married to each other: The percentage is:

History

This law was first created in 2016. The record of its establishment is cataloged in chapters 187 and 269 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.

2016, cc. 187, 269.

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