Treatment of Certain Property at Death of Spouse

Treatment of Certain Property at Death of Spouse. (a) At the death of a spouse domiciled in this Commonwealth, all property then owned by the spouse that was acquired during marriage and before the determination date must be treated as if it were marital property. (b) At the death of a spouse domiciled in this Commonwealth, any property of the spouse which can be traced to property received by the spouse after the determination date as a recovery for a loss of earning capacity during marriage must be treated as if it were marital property. Source: PL 7-22, § 21.