(1) Any value attributable to future enhanced earning capacity of either spouse;
(2) Any property that is irrevocably transferred before the death of the decedent spouse;
(3) Any property that is transferred on or after the date of the death of the decedent spouse with the written joinder or written consent of the surviving spouse;
(4) Any property that is community property under ORS 112.705 to 112.775 or under the laws of the jurisdiction where the property is located; or
(5) Any property that is held by either spouse solely in a fiduciary capacity. [2009 c.574 §9; 2011 c.305 §1]
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