Section 114.635 - Exclusions from augmented estate The augmented estate does not include:
(1) Any value attributable to future enhanced earning capacity of either spouse;(2) Any property that is irrevocably transferred before the death of the decedent spouse;(3) Any property that is transferred on or after the date of the death of the decedent spouse with the written joinder or written consent of the surviving spouse;(4) Any property that is community property under ORS 112.705 to 112.775 or under the laws of the jurisdiction where the property is located; or(5) Any property that is held by either spouse solely in a fiduciary capacity. 2009 c. 574, § 9; 2011 c. 305, § 1