Idaho State Statutes - Idaho Attorney Directory

ELECTIVE RIGHT TO QUASI-COMMUNITY PROPERTY AND AUGMENTED
ESTATE. (a) The right of the surviving spouse in the augmented
quasi-community property estate shall be elective and shall be limited to
one-half (1/2) of the total augmented quasi-community property estate which
will include, as a part of the property described in section 15-2-201 and
section 15-2-202, of this code, property received from the decedent and owned
by the surviving spouse at the decedent's death, plus the value of such
property transferred by the surviving spouse at any time during marriage to
any person other than the decedent which would have been in the surviving
spouse's quasi-community property augmented estate if that spouse had
predeceased the decedent to the extent that the owner's transferred property
is derived from the decedent by any means other than testate or intestate
succession without a full consideration in money or moneys worth. This shall
not include any benefits derived from the federal social security system by
reason of service performed or disability incurred by the decedent and shall
include property transferred from the decedent to the surviving spouse by
virtue of joint ownership and through the exercise of a power of appointment
also exercisable in favor of others than the surviving spouse and appointed to
the surviving spouse.
(b) The elective share to the quasi-community estate thus computed shall
be reduced by an allocable portion of general administration expenses,
homestead allowance, family allowance, exempt property and enforceable claims.
(c) Property owned by the surviving spouse at the time of the decedent's
death and property transferred by the surviving spouse is presumed to have
been derived from the decedent except to the extent that the surviving spouse
establishes that it was derived from another source.

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