{"data":{"id":"us-hi/haw.-rev.-stat.-560-2-203","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 560:2-203","heading":"Composition of the augmented estate.","body":"(a) Subject to section 560:2-208, the value of the augmented estate, to the extent provided in sections 560:2-204, 560:2-205, 560:2-206, and 560:2-207, shall consist of the sum of the values of all property, whether real or personal, movable or immovable, tangible or intangible, wherever situated, that constitute the:\n\n(1) Decedent's net probate estate;\n\n(2) Decedent's nonprobate transfers to others;\n\n(3) Decedent's nonprobate transfers to the surviving spouse or reciprocal beneficiary; and\n\n(4) Surviving spouse's property or reciprocal beneficiary's property and nonprobate transfers to others.\n\n(b) The value of the marital-property portion of the augmented estate shall consist of the sum of the values of the four components of the augmented estate as determined under subsection (a) multiplied by the following percentage:\n\nLess than 1 year…………………………………………………………………………………3%\n\n1 year but less than 2 years…………………………………………………6%\n\n2 years but less than 3 years……………………………………………12%\n\n3 years but less than 4 years……………………………………………18%\n\n4 years but less than 5 years……………………………………………24%\n\n5 years but less than 6 years……………………………………………30%\n\n6 years but less than 7 years……………………………………………36%\n\n7 years but less than 8 years……………………………………………42%\n\n8 years but less than 9 years……………………………………………54%\n\n9 years but less than 10 years…………………………………………60%\n\n10 years but less than 11 years………………………………………68%\n\n11 years but less than 12 years………………………………………76%\n\n12 years but less than 13 years………………………………………84%\n\n13 years but less than 14 years………………………………………92%\n\n14 years but less than 15 years………………………………………96%\n\n15 years or more…………………………………………………………………………100%.","path":["Hawaii Code","Division 3","Title 30A","Chapter 560"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0560/HRS_0560-0002-0203.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"21b32bc211d6e9fab983abb79083b9efad3080b5c057635e78780e5f44ed2b78","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-560-2-202","next":"us-hi/haw.-rev.-stat.-560-2-204"},"notice":"GroundRules: Original legal text. Not legal advice."}