§560:2-206  Decedent's nonprobate
transfers to the surviving spouse or reciprocal beneficiary.  Excluding
property passing to the surviving spouse or reciprocal beneficiary under the
federal social security system, the value of the augmented estate includes the
value of the decedent's nonprobate transfers to the decedent's surviving spouse
or reciprocal beneficiary, which consist of all property that passed outside
probate at the decedent's death from the decedent to the surviving spouse or
reciprocal beneficiary by reason of the decedent's death, including:



(1)  The decedent's fractional interest in property
held as a joint tenant with the right of survivorship, to the extent that the
decedent's fractional interest passed to the surviving spouse or reciprocal
beneficiary as surviving joint tenant;



(2)  The decedent's ownership interest in property or
accounts held in co-ownership registration with the right of survivorship, to
the extent the decedent's ownership interest passed to the surviving spouse or
reciprocal beneficiary as surviving co-owner; and



(3)  All other property that would have been included
in the augmented estate under section 560:2-205(1) or (2) had it passed to or
for the benefit of a person other than the decedent's spouse or reciprocal beneficiary,
surviving spouse or reciprocal beneficiary, the decedent, or the decedent's
creditors, estate or estate creditors. [L 1996, c 288, pt of §1; am L 1997, c
383, §19]