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HRS § 560:2-208 Exclusions, Valuation, and Overlapping Application
Library | Hawaii Statutes |
Edition | 2023 |
Currency | Current through 2023 Legislative Session |
Year | 2023 |
Citation | HRS § 560:2-208 |
(a) Exclusions:
(1) The value of any property is excluded from the decedent's nonprobate transfers to others:
(A) To the extent the decedent received adequate and full consideration in money or money's worth for a transfer of the property; or
(B) If the property was transferred with the written joinder of, or if the transfer was consented to in writing by, the surviving spouse or reciprocal beneficiary.
(2) The augmented estate shall not include the value of any property that either:
(A) Is held in a trust created and funded by any party other than the decedent, the surviving spouse, or the reciprocal beneficiary; or
(B) Was received by either spouse during marriage or either reciprocal beneficiary during a reciprocal beneficiary relationship, by gift, devise, inheritance or distribution from a trust created and funded by any party other than the decedent, the surviving spouse, or the reciprocal beneficiary; provided that such property was kept segregated from property includible in the augmented estate.
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