C.R.S. § 15-11-203: Composition of the marital-property portion of the augmented estate.

(1) Subject to section 15-11-208, the value of the augmented estate, to the extent provided in sections 15-11-204, 15-11-205, 15-11-206, and 15-11-207, consists of the sum of the values of all property, whether real or personal, movable or immovable, tangible or intangible, wherever situated, that constitutes:

(a) The decedent's net probate estate;

(b) The decedent's nonprobate transfers to others;

(c) The decedent's nonprobate transfers to the surviving spouse; and

(d) The surviving spouse's property and nonprobate transfers to others.

(2) 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 (1) of this section multiplied by the following percentage:

If the decedent and the spouse were married to each other: The percentage is:

Less than 1 year Supplemental amount only.

1 year but less than 2 years 10%

2 years but less than 3 years 20%

3 years but less than 4 years 30%

4 years but less than 5 years 40%

5 years but less than 6 years 50%

6 years but less than 7 years 60%

7 years but less than 8 years 70%

8 years but less than 9 years 80%

9 years but less than 10 years 90%

10 years or more 100%