Utah Code

Utah Code § 75-2-204 (2026)

Decedent's net probate estate

✓ current as of May 2026

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Unless excluded under Section

75-2-208

, the value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims.

Notes of Decisions

Cited in 3 cases, 1994–1997 · leading case: Matter of Est. of Beesley, 883 P.2d 1343 (Utah 1994).

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Matter of Est. of Beesley, 883 P.2d 1343 (Utah 1994). · cites it 20× “Utah Code Ann. § 75-2-204 (emphasis added).”

Beesley v. Harris, 883 P.2d 1343 (Utah 1994). · cites it 20× “Utah Code Ann. § 75-2-204 (emphasis added).”

Matter of Est. of Groesbeck, 935 P.2d 1255 (Utah 1997). · cites it 6× “The children seek affirmance of the trial court’s ruling that the Trust is illusory and invalid and that the property settlement was “complete,” thereby constituting a waiver by Jess Groes-beck of any share of the estate pursuant to section 75-2-204. ANALYSIS As the validity of…”

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