Wis. Stat. § 861.04
Augmented deferred marital property estate: surviving spouse’s property and transfers to others
Redline — January 1, 2003 → current.View current text →
Current — January 1, 2005
As of January 1, 2003
(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.
(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.
(2) Valuation of an interest under this section shall take into account the fact that the decedent predeceased the spouse. Subject to s. 861.05 (2) , the surviving spouse shall be treated as having died on the date of the decedent's death.
(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) .
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.