72-2-233. Composition of the augmented estate.
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72-2-233 . Composition of the augmented estate.
(1)Subject to 72-2-238 , the value of the augmented estate, to the extent provided in 72-2-234 through 72-2-237 , consists of the sum of the values of all property, whether real or personal; movable or immovable, tangible or intangible, wherever situated, that constitute:
(a)the decedent's net probate estate;
(b)the decedent's nonprobate transfers to others;
(c)the decedent's nonprobate transfers to the surviving spouse; and
(d)the surviving spouse's property and nonprobate transfers to others.
(2)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
(1)multiplied by the following percentage:
If the decedent and the spouse The percentage is:
were married to each other:
Less than 1 year 3%
1 year but less than 2 years 6%
2 years but less than 3 years 12%
3 years but less than 4 years 18%
4 years but less than 5 years 24%
5 years but less than 6 years 30%
6 years but less than 7 years 36%
7 years but less than 8 years 42%
8 years but less than 9 years 48%
9 years but less than 10 years 54%
10 years but less than 11 years 60%
11 years but less than 12 years 68%
12 years but less than 13 years 76%
13 years but less than 14 years 84%
14 years but less than 15 years 92%
15 years or more 100%