(1) Subject to section 15-11-208, the value of the augmented estate, to the extent provided in sections 15-11-204, 15-11-205, 15-11-206, and 15-11-207, consists of the sum of the values of all property, whether real or personal, movable or immovable, tangible or intangible, wherever situated, that constitutes:
(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) of this section multiplied by the following percentage:
If the decedent and the spouse
were married to each other:
The percentage is:
Less than 1 year
Supplemental amount only.
1 year but less than 2 years
10%
2 years but less than 3 years
20%
3 years but less than 4 years
30%
4 years but less than 5 years
40%
5 years but less than 6 years
50%
6 years but less than 7 years
60%
7 years but less than 8 years
70%
8 years but less than 9 years
80%
9 years but less than 10 years
90%
10 years or more
100%
Source: L. 2014: Entire part R&RE, (HB 14-1322), ch. 296, p. 1223, § 2, effective August 6.