Wisconsin Statutes 861.04 – Augmented deferred marital property estate: surviving spouse’s property and transfers to others
Current as of: 2023 | Check for updates
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Terms Used In Wisconsin Statutes 861.04
- Decedent: A deceased person.
- Property: includes real and personal property. See Wisconsin Statutes 990.01
(1) Subject to s. 861.05, the augmented deferred marital property estate includes the value of any deferred marital property that would have been included under s. 861.03 had the surviving spouse been the decedent.
(2m) When the surviving spouse is treated as the decedent under sub. (1), the decedent is not treated as the surviving spouse for the purposes of s. 861.05 (1) (e) or (2m).