                                 CODE OF VIRGINIA

DECEDENT&#8217;S NET PROBATE ESTATE (§ 64.2-308.5)

The value of the augmented estate includes the value of the decedent&#8217;s
probate estate, reduced by funeral and administration expenses (excluding
federal or state transfer taxes), homestead allowance, family allowances, exempt
property, and enforceable claims.

HISTORY: 2016, cc. 187, 269.