Idaho State Statutes - Idaho Attorney Directory

Whenever a married person domiciled in the
state has made a transfer of quasi-community property to a person other than
the surviving spouse without adequate consideration and without the consent of
the surviving spouse, the surviving spouse may require the transferee to
restore to the decedent's estate such property, if the transferee retains such
property and, if not, its proceeds or, if none, its value at the time of
transfer, if:
(a) The decedent retained, at the time of his death, the possession or
enjoyment of or the right to income from the property; or
(b) The decedent retained, at the time of his death, a power, either
alone or in conjunction with any other person, to revoke or to consume, invade
or dispose of the principal for his own benefit; or
(c) The decedent held the property at the time of his death with another
with the right of survivorship; or
(d) The decedent had transferred such property within two (2) years of
his death to the extent that the aggregate transfers to any one (1) donee in
either of the years exceeded ten thousand dollars ($10,000) or the amount of
the annual exclusion for the federal gift tax set forth at 26 U.S.C. section
2503, whichever is greater.

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