Code of Virginia · § 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 §§ 64.2-308.5, 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:

a Less than 1 year 3%

a 1 year but less than 2 years 6%

b 2 years but less than 3 years 12%

c 3 years but less than 4 years 18%

d 4 years but less than 5 years 24%

e 5 years but less than 6 years 30%

f 6 years but less than 7 years 36%

g 7 years but less than 8 years 42%

h 8 years but less than 9 years 48%

i 9 years but less than 10 years 54%

j 10 years but less than 11 years 60%

k 11 years but less than 12 years 68%

l 12 years but less than 13 years 76%

m 13 years but less than 14 years 84%

n 14 years but less than 15 years 92%

o 15 years or more 100%