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 Code of Virginia (Last Updated:July 28, 2020)
 TITLE 64.2. Wills, Trusts, and Fiduciaries
 SUBTITLE II. Wills and Decedents' Estates
 CHAPTER 3. Rights of Married Persons
 ARTICLE 1.1. Elective Share of Surviving Spouse of Decedent Dying on or After January 1, 2017
 SECTION 64.2-308.4. Composition of the augmented estate; marital property portion

  SECTION 64.2-308.4. 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 §§ 64.2-308.9 , 64.2-308.9 , 64.2-308.9 , and 64.2-308.9 , 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:

aLess than 1 year3%
a1 year but less than 2 years6%
b2 years but less than 3 years12%
c3 years but less than 4 years18%
d4 years but less than 5 years24%
e5 years but less than 6 years30%
f6 years but less than 7 years36%
g7 years but less than 8 years42%
h8 years but less than 9 years48%
i9 years but less than 10 years54%
j10 years but less than 11 years60%
k11 years but less than 12 years68%
l12 years but less than 13 years76%
m13 years but less than 14 years84%
n14 years but less than 15 years92%
o15 years or more100%

2016, cc. 64.2-308.9 , 64.2-308.9 .