The value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims.
S.D. Codified Laws § 29A-2-204
Decedent's net probate estate
Applied in 3 court decisions — leading case In Re Estate of Karnen (2000)
Most recently applied in Estate of Shipman (June 2013)
Source: SL 1995, ch 167, § 2-204.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.