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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 K.A.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 K. 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 K. 510, 205 P.3d 698 (2009).


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