The value of the augmented estate includes the value of the decedent’s probate estate, reduced by funeral and administrative expenses, family allowance, exempt property, and enforceable claims.
C.R.S. § 15-11-204
Decedent’s net probate estate
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.