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.
‹ Prev All Virginia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.