Virginia § 64.2-308.4 - Composition of the augmented estate; marital property portion
Full text of Virginia Code of Virginia § 64.2-308.4 — Composition of the augmented estate; marital property portion, with citation guidance and answers to common questions.
§ 64.2-308.4. Composition of the augmented estate; marital property portion
A. Subject to § 64.2-308.9, the value of the augmented estate, to the extent provided in §§ 64.2-308.5, 64.2-308.6, 64.2-308.7, and 64.2-308.8, consists of the sum of the values of all property, whether real or personal, movable or immovable, tangible or intangible, wherever situated, that constitute:
1. The decedent's net probate estate;
2. The decedent's non-probate transfers to others;
3. The decedent's non-probate transfers to the surviving spouse; and
4. The surviving spouse's property and non-probate transfers to others.
B. The value of the marital-property portion of the augmented estate consists of the sum of the values of the four components of the augmented estate as determined under subsection A multiplied by the following percentage:
If the decedent and the spouse were married to each other: The percentage is:
| a | Less than 1 year | 3% |
| a | 1 year but less than 2 years | 6% |
| b | 2 years but less than 3 years | 12% |
| c | 3 years but less than 4 years | 18% |
| d | 4 years but less than 5 years | 24% |
| e | 5 years but less than 6 years | 30% |
| f | 6 years but less than 7 years | 36% |
| g | 7 years but less than 8 years | 42% |
| h | 8 years but less than 9 years | 48% |
| i | 9 years but less than 10 years | 54% |
| j | 10 years but less than 11 years | 60% |
| k | 11 years but less than 12 years | 68% |
| l | 12 years but less than 13 years | 76% |
| m | 13 years but less than 14 years | 84% |
| n | 14 years but less than 15 years | 92% |
| o | 15 years or more | 100% |
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 64.2-308.4
What does Code of Virginia § 64.2-308.4 cover?
Section 64.2-308.4 ("Composition of the augmented estate; marital property portion") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 64.2-308.4?
A common citation format is "Code of Virginia § 64.2-308.4" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 64.2-308.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.