CODE OF VIRGINIA

DECEDENT’S NET PROBATE ESTATE (§ 64.2-308.5)

The value of the augmented estate includes the value of the decedent’s
probate estate, reduced by funeral and administration expenses (excluding
federal or state transfer taxes), homestead allowance, family allowances, exempt
property, and enforceable claims.

HISTORY: 2016, cc. 187, 269.