§ 64-2-308-4

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:\n1. The decedent's net probate estate;\n2. The decedent's non-probate transfers to others;\n3. The decedent's non-probate transfers to the surviving spouse; and\n4. The surviving spouse's property and non-probate transfers to others.\nB. 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:\nIf the decedent and the spouse were married to each other: The percentage is:\nLess than 1 year\n3%\n1 year but less than 2 years\n6%\n2 years but less than 3 years\n12%\n3 years but less than 4 years\n18%\n4 years but less than 5 years\n24%\n5 years but less than 6 years\n30%\n6 years but less than 7 years\n36%\n7 years but less than 8 years\n42%\n8 years but less than 9 years\n48%\n9 years but less than 10 years\n54%\n10 years but

n24%\n5 years but less than 6 years\n30%\n6 years but less than 7 years\n36%\n7 years but less than 8 years\n42%\n8 years but less than 9 years\n48%\n9 years but less than 10 years\n54%\n10 years but less than 11 years\n60%\n11 years but less than 12 years\n68%\n12 years but less than 13 years\n76%\n13 years but less than 14 years\n84%\n14 years but less than 15 years\n92%\n15 years or more\n100%\n2016, cc. 187, 269.