Virginia Decodedhttps://vacode.org5682564.2-308.4Composition of the augmented estate; marital property portion202564.2-308.10Wills, Trusts, and FiduciariesWills and Decedents' EstatesRights of Married PersonsElective Share of Surviving Spouse of Decedent Dying on or After January 1, 2017

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:

2016, cc. 187, 269.