Colorado Statutes
§ 15-11-206 — Decedent's nonprobate transfers to the surviving spouse
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 th
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Colorado § 15-11-206 (Decedent's nonprobate transfers to the surviving spouse) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: L. 2014: Entire part R&RE, (HB 14-1322), ch. 296, p. 1226, � 2,
effective August 6.
Nearby Sections
15
§ 15-1-1001
Legislative declaration§ 15-1-1006
References to Internal Revenue Code of 1954§ 15-1-1007
Application of part 10§ 15-1-101
Short title§ 15-1-102
Legislative declaration§ 15-1-103
Definitions§ 15-1-104
Prior transactions§ 15-1-105
Application of payments to fiduciary§ 15-1-109
Deposit in name of fiduciary