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:
History: En. Sec. 15, Ch. 313, L. 2019.