Kansas Statutes Annotated

K.S.A. § 59-6a205 (2026)

Decedent's nonprobate transfers to others

✓ current as of May 2026
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59-6a205. Decedent's nonprobate transfers to others. The value of the augmented estate includes the value of the decedent's nonprobate transfers to others, not included under K.S.A. 59-6a204, and amendments thereto, of any of the following types, in the amount provided respectively for each type of transfer:

(a) Property owned or owned in substance by the decedent immediately before death that passed outside probate at the decedent's death. Property included under this category consists of:

(1) Property over which the decedent alone, immediately before death, held a presently exercisable general power of appointment. The amount included is the value of the property subject to the power, to the extent that such property passed at the decedent's death, by exercise, release, lapse, in default, or otherwise, to or for the benefit of any person other than the decedent's estate or surviving spouse.

(2) The decedent's fractional interest in property held by the decedent in joint tenancy with the right of survivorship. The amount included is the value of the decedent's fractional interest, to the extent that such fractional interest passed by right of survivorship at the decedent's death to the surviving joint tenant other than the decedent's surviving spouse.

(3) The decedent's ownership interest in property or accounts passing to another upon decedent's death. The amount included is the value of the decedent's ownership interest, to the extent that the decedent's ownership interest passed at the decedent's death to or for the benefit of any person other than the decedent's estate or surviving spouse.

(4) Proceeds of insurance, including accidental death benefits, on the life of the decedent, if the decedent owned the insurance policy immediately before death or if and to the extent that the decedent alone and immediately before death held a presently exercisable general power of appointment over the policy or its proceeds. The amount included is the value of the proceeds, to the extent that they were payable at the decedent's death to or for the benefit of any person other than the decedent's estate or surviving spouse.

(b) Property transferred in any of the following forms by the decedent during marriage:

(1) Any irrevocable transfer in which the decedent retained the right to the possession or enjoyment of, or to the income from, the property if and to the extent that the decedent's right terminated at or continued beyond the decedent's death. The amount included is the value of the fraction of the property to which the decedent's right related, to the extent that such fraction of the property passed outside probate to or for the benefit of any person other than the decedent's estate or surviving spouse.

(2) Any transfer in which the decedent created a power over income or property, exercisable by the decedent alone or in conjunction with any other person, or exercisable by a nonadverse party, to or for the benefit of the decedent, the creditors of the decedent, the decedent's estate, or creditors of the decedent's estate. The amount included with respect to a power over property is the value of the property subject to the power, and the amount included with respect to a power over income is the value of the property that produces or produced the income, to the extent that the power in either case was exercisable at the decedent's death to or for the benefit of any person other than the decedent's surviving spouse or to the extent that the property passed at the decedent's death, by exercise, release, lapse, in default, or otherwise, to or for the benefit of any person other than the decedent's estate or surviving spouse. If the power is a power over both income and property and the preceding sentence produces different amounts, the amount included is the greater amount.

(c) Property that passed during marriage and during the two-year period next preceding the decedent's death as a result of a transfer by the decedent if the transfer was of any of the following types:

(1) Any property that passed as a result of the termination of a right or interest in, or power over, property that would have been included in the augmented estate under subparagraph (a)(1), (2), or (3), or under subparagraph (c)(2), if the right, interest, or power had not terminated until the decedent's death. The amount included is the value of the property that would have been included under those subparagraphs, if the property were valued at the time that the right, interest, or power terminated, and is included only to the extent that the property passed upon termination to or for the benefit of any person other than the decedent or the decedent's estate, spouse, or surviving spouse. As used in this subparagraph, "termination," with respect to a right or interest in property, occurs when the right or interest terminated by the terms of the governing instrument or the decedent transferred or relinquished the right or interest, and, with respect to a power over property, occurs when the power terminated by exercise, release, lapse, default, or otherwise, but, with respect to a power described in paragraph (a)(1), "termination" occurs when the power terminated by exercise or release, but not otherwise.

(2) Any transfer of or relating to an insurance policy on the life of the decedent if the proceeds would have been included in the augmented estate under subparagraph (a)(4) had the transfer not occurred. The amount included is the value of the insurance proceeds to the extent that the proceeds were payable at the decedent's death to or for the benefit of any person other than the decedent's estate or surviving spouse.

(3) Any transfer of property, to the extent not otherwise included in the augmented estate, made to or for the benefit of a person other than the decedent's surviving spouse. The amount included is the value of the transferred property to the extent that the aggregate transfers to any one donee in either of the two years exceeded $25,000.

History: L. 1994, ch. 132, § 5; L. 1996, ch. 53, § 4; L. 2023, ch. 77, § 4; July 1.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1999–2025 · leading case: In Re Est. of Hjersted, 175 P.3d 810 (Kan. 2008).
In Re Est. of Hjersted, 175 P.3d 810 (Kan. 2008). · cites it 10× “It adopted Maryam's calculations for calculating the uncompensated transfer at $1,770,536 (then later agreed with Lawrence that K.S.A. 59-6a205[c][3] required the court to reduce the amount of the uncompensated transfer by $10,000, to $1,760,536).”
In Re Est. of Antonopoulos, 993 P.2d 637 (Kan. 1999). · cites it 4× “” K.S.A. 1998 Supp. 59-6a205. The properties which were held in joint tenancy with John as the surviving tenant are nonprobate transfers to others and, under K.”
Est. of Draper v. Bank of Am., N.A., 205 P.3d 698 (Kan. 2009). “” For example, the terms “probate estate,” “taxable estate,” and “augmented estate” can each be substituted for the term “entire estate,” and each such estate would include different assets.”
In re the Est. of Hjersted, 135 P.3d 202 (Kan. Ct. App. 2006). · cites it 8× “K.S.A. 59-6a205 and K.S.A. 59-6a207. The public purpose of the statutory scheme is to prevent disinheritance of the surviving spouse.”
In re Est. of Zavala-Ruiz (Kan. Ct. App. 2025). · cites it 3× “Under K.S.A. 59-6a205, certain nonprobate transfers of property are included in the augmented estate and encompass the following relevant transfers of property: 11 "(a) Property owned or owned in substance by the decedent immediately before death that passed outside probate at…”
K.S.A. § 59-6a205(a): 1 case
In re Est. of Zavala-Ruiz (Kan. Ct. App. 2025). “Under K.S.A. 59-6a205, certain nonprobate transfers of property are included in the augmented estate and encompass the following relevant transfers of property: 11 "(a) Property owned or owned in substance by the decedent immediately before death that passed outside probate at…”
K.S.A. § 59-6a205(a)(2): 1 case
In Re Est. of Antonopoulos, 993 P.2d 637 (Kan. 1999). “” K.S.A. 1998 Supp. 59-6a205. The properties which were held in joint tenancy with John as the surviving tenant are nonprobate transfers to others and, under K.”
K.S.A. § 59-6a205(a)(3): 1 case
In Re Est. of Antonopoulos, 993 P.2d 637 (Kan. 1999). “” K.S.A. 1998 Supp. 59-6a205. The properties which were held in joint tenancy with John as the surviving tenant are nonprobate transfers to others and, under K.”
K.S.A. § 59-6a205(c): 2 cases
In Re Est. of Hjersted, 175 P.3d 810 (Kan. 2008). “It adopted Maryam's calculations for calculating the uncompensated transfer at $1,770,536 (then later agreed with Lawrence that K.S.A. 59-6a205[c][3] required the court to reduce the amount of the uncompensated transfer by $10,000, to $1,760,536).”
In re the Est. of Hjersted, 135 P.3d 202 (Kan. Ct. App. 2006). “K.S.A. 59-6a205 and K.S.A. 59-6a207. The public purpose of the statutory scheme is to prevent disinheritance of the surviving spouse.”
K.S.A. § 59-6a205(c)(1): 1 case
In re the Est. of Hjersted, 135 P.3d 202 (Kan. Ct. App. 2006). “K.S.A. 59-6a205 and K.S.A. 59-6a207. The public purpose of the statutory scheme is to prevent disinheritance of the surviving spouse.”
K.S.A. § 59-6a205(c)(3): 1 case
In re the Est. of Hjersted, 135 P.3d 202 (Kan. Ct. App. 2006). “K.S.A. 59-6a205 and K.S.A. 59-6a207. The public purpose of the statutory scheme is to prevent disinheritance of the surviving spouse.”
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