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UTAH STATUTES AND CODES
75-2-203 - Composition of the augmented estate.
75-2-203. Composition of the augmented estate.
Subject to Section 75-2-208 which provides for exclusions, valuation, and overlappingapplication, the value of the augmented estate, to the extent provided in Sections 75-2-204,75-2-205, 75-2-206, and 75-2-207, consists of the sum of the values of all property, whether realor personal, movable or immovable, tangible or intangible, wherever situated, that constitute thedecedent's net probate estate, the decedent's nonprobate transfers to others, the decedent'snonprobate transfers to the surviving spouse, and the surviving spouse's property and nonprobatetransfers to others.
Subject to Section 75-2-208 which provides for exclusions, valuation, and overlappingapplication, the value of the augmented estate, to the extent provided in Sections 75-2-204,75-2-205, 75-2-206, and 75-2-207, consists of the sum of the values of all property, whether realor personal, movable or immovable, tangible or intangible, wherever situated, that constitute thedecedent's net probate estate, the decedent's nonprobate transfers to others, the decedent'snonprobate transfers to the surviving spouse, and the surviving spouse's property and nonprobatetransfers to others.
Repealed and Re-enacted by Chapter 39, 1998 General Session
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