                                 CODE OF VIRGINIA

DECEDENT&#8217;S NON-PROBATE TRANSFERS TO THE SURVIVING SPOUSE (§ 64.2-308.7)

Excluding property passing to the surviving spouse under the federal social
security system, the value of the augmented estate includes the value of the
decedent&#8217;s non-probate transfers to the decedent&#8217;s surviving spouse,
which consist of all property that passed outside probate at the
decedent&#8217;s death from the decedent to the surviving spouse by reason of
the decedent&#8217;s death, including:

1. The decedent&#8217;s fractional interest in property held as a joint tenant
with the right of survivorship, to the extent that the decedent&#8217;s
fractional interest passed to the surviving spouse as surviving joint tenant;

2. The decedent&#8217;s ownership interest in property or accounts held in
co-ownership registration with the right of survivorship, or with Payable on
Death or Transfer on Death designations to the extent the decedent&#8217;s
ownership interest passed to the surviving spouse as surviving co-owner; and

3. All other property that would have been included in the augmented estate
under subdivision 1 or 2 of &#xA7; 64.2-308.6 had it passed to or for the
benefit of a person other than the decedent&#8217;s spouse, surviving spouse,
the decedent, or the decedent&#8217;s creditors, estate, or estate creditors.

HISTORY: 2016, cc. 187, 269.