59-6a207. Surviving spouse's property and nonprobate transfers to others.
59-6a207
59-6a207. Surviving spouse's property and nonprobate transfers toothers.(a)Except to the extent included in the augmented estate under K.S.A. 59-6a204 orK.S.A. 59-6a206, and amendments thereto, the value of the augmented estateincludes the value of:
(1) Property that was owned by the decedent'ssurviving spouse at the decedent's death, including:
(A) The surviving spouse'sfractional interest in property held in joint tenancy with the right ofsurvivorship;
(B) the surviving spouse's ownership interest in property oraccounts held in coownership registration with the right of survivorship; and
(C) property that passed to the surviving spouse by reason of the decedent'sdeath, but not including the spouse's right to homestead or homesteadallowance, family allowance, orpayments under the federal social security system; and
(2) property that wouldhave been included in the surviving spouse's nonprobate transfers to others,other than the spouse's fractional and ownership interests include[d]undersubparagraphs (a)(1)(A) and (B), had the spouse been the decedent.
(b) Propertyincluded under this section is valued at the decedent's death, taking thefact that the decedent predeceased the spouse into account, but, forpurposes of subparagraphs (a)(1)(A) and (B), the values of the spouse'sfractional and ownership interests are determined immediately before thedecedent's death if the decedent was then a joint tenant or coowner of theproperty or accounts. For purposes of subparagraph (a)(2), proceeds ofinsurancethat would have been included in the spouse's nonprobate transfers to othersunder subsection (a)(4) of K.S.A. 59-6a205, and amendments thereto, are notvalued as if such spouseweredeceased.
(c) The value of property included under this section is reduced by enforceable demands againstthe surviving spouse.
History: L. 1994, ch. 132, § 7;L. 1996, ch. 53, § 5; July 1.