                                 CODE OF VIRGINIA

COMPOSITION OF THE AUGMENTED ESTATE; MARITAL PROPERTY PORTION (§ 64.2-308.4)

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&#8217;s net probate estate;

   2. The decedent&#8217;s non-probate transfers to others;

   3. The decedent&#8217;s non-probate transfers to the surviving spouse; and

   4. The surviving spouse&#8217;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: 2016, cc. 187, 269.