Statutes > Idaho Statutes > TITLE 15 UNIFORM PROBATE CODE > CHAPTER 2 INTESTATE SUCCESSION -- WILLS > PART 2. SUCCESSION OF QUASI-COMMUNITY PROPERTY -- ELECTIVE SHARE OF SURVIVING SPOUSE > 15-2-202 AUGMENTED ESTATE.

15-2-202 AUGMENTED ESTATE.

TITLE 15

UNIFORM PROBATE CODE

CHAPTER 2

INTESTATE SUCCESSION -- WILLS

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY -- ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-202. Augmented estate. Whenever a married person domiciled in the state has made a transfer of quasi-community property to a person other than the surviving spouse without adequate consideration and without the consent of the surviving spouse, the surviving spouse may require the transferee to restore to the decedent’s estate such property, if the transferee retains such property and, if not, its proceeds or, if none, its value at the time of transfer, if:

(a) The decedent retained, at the time of his death, the possession or enjoyment of or the right to income from the property; or

(b) The decedent retained, at the time of his death, a power, either alone or in conjunction with any other person, to revoke or to consume, invade or dispose of the principal for his own benefit; or

(c) The decedent held the property at the time of his death with another with the right of survivorship; or

(d) The decedent had transferred such property within two (2) years of his death to the extent that the aggregate transfers to any one (1) donee in either of the years exceeded ten thousand dollars ($10,000) or the amount of the annual exclusion for the federal gift tax set forth at 26 U.S.C. section 2503, whichever is greater.