Composition of the augmented estate; marital property portion

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 .