Decedent's net probate estate

59-6a204. Decedent's net probate estate. The value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses, homestead or homestead allowance, family allowances and enforceable demands. History: L. 1994, ch. 132, § 4; L. 1996, ch. 53, § 3; July 1. Law Review and Bar Journal References: "New Spousal Elective-Share Rights: Leveling the Playing Field," Timothy P. O'Sullivan and Joan M. Bowen, 65 J.K.B.A. No. 2, 18, 20 (1996). CASE ANNOTATIONS 1. Decedent's unpaid gift tax assessment becomes debt of decedent's estate. In re Estate of Hjersted, 35 Kan. App. 2d 849, 852, 135 P.3d 216 (2006). 2. Mentioned in discussion of proper valuation of decedent's estate. In re Estate of Hjersted, 286 Kan. 559, 584, 175 P.3d 810 (2008). 3. Action by executor to seek constructive trust on assets wrongfully transferred. Estate of Draper v. Bank of America, 288 Kan. 510, 205 P.3d 698 (2009). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026