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C.R.S. § 15-11-206 Decedent's Nonprobate Transfers to the Surviving Spouse
Library | Colorado Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session and through Chapter 7 of the 2023 1st Extraordinary Session |
Year | 2023 |
Citation | C.R.S. § 15-11-206 |
Excluding property passing to the surviving spouse under the federal social security system after the decedent's date of death, the value of the augmented estate includes the value of the decedent's nonprobate transfers to the decedent's surviving spouse, which consist of all property that passed outside probate at the decedent's death from the decedent to the surviving spouse by reason of the decedent's death, including:
(1) The decedent's fractional interest in property held as a joint tenant with the right of survivorship, to the extent that the decedent's fractional interest passed to the surviving spouse as surviving joint tenant;
(2) The decedent's ownership interest in property or accounts held in POD, TOD, or co-ownership registration with the right of survivorship, to the extent the decedent's ownership interest passed to the surviving spouse as surviving co-owner; and
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