Ohio Rev. Code » Chapter 2131
Ohio Revised Code

Ohio Rev. Code § 2131.01 (2026)

Present value determinations

✓ current as of May 2026
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Effective:
October 29, 1999
Latest Legislation:
House Bill 59 - 123rd General Assembly
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Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
Notes of Decisions
Cited in 4 cases, 1980–2011 · leading case: Drown v. JPMorgan Chase Bank, N.A. (In Re Barnhart), 447 B.R. 551 (Bankr. S.D. Ohio 2011).
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Drown v. JPMorgan Chase Bank, N.A. (In Re Barnhart), 447 B.R. 551 (Bankr. S.D. Ohio 2011). · cites it 11× “” Ohio Rev.Code Ann. § 2131.01 ( West 2011 ).”
Stand Energy Corp. v. Epler, 837 N.E.2d 1229 (Ohio Ct. App. 2005). · cites it 3× “In turn, R.C. 2131.01 states that “[pjresent values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.”
In Re Rosario, 402 B.R. 223 (Bankr. N.D. Ohio 2009). · cites it 3× “The court shall determine the present value and priority of the dower interest in accordance with section 2131.01 of the Revised Code and shall award the *231 spouse a sum of money equal to the present value of the dower interest, to be paid out of the proceeds of the sale…”
Upole v. Roberts, 437 N.E.2d 1205 (Ohio Ct. App. 1980). “R.C. 2131.01 provides, however, that “[t]he American experience table of mortality is the basis of determining present values in probate matters.”
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