Va. Code § 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; and4. 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:aLess than 1 year3%a1 year but less than 2 years6%b2 years but less than 3 years12%c3 years but less than 4 years18%d4 years but less than 5 years24%e5 years but less than 6 years30%f6 years but less than 7 years36%g7 years but less than 8 years42%h8 years but less than 9 years48%i9 years but less than 10 years54%j10 years but less than 11 years60%k11 years but less than 12 years68%l12 years but less than 13 years76%m13 years but less than 14 years84%n14 years but less than 15 years92%o15 years or more100%2016, cc. 187, 269.