Section 6600 Of Chapter 6. Small Estate Set-aside From California Probate Code >> Division 6. >> Part 3. >> Chapter 6.
6600
. (a) Subject to subdivision (b), for the purposes of this
chapter, "decedent's estate" means all the decedent's personal
property, wherever located, and all the decedent's real property
located in this state.
(b) For the purposes of this chapter:
(1) Any property or interest or lien thereon which, at the time of
the decedent's death, was held by the decedent as a joint tenant, or
in which the decedent had a life or other interest terminable upon
the decedent's death, shall be excluded in determining the estate of
the decedent or its value.
(2) A multiple-party account to which the decedent was a party at
the time of the decedent's death shall be excluded in determining the
estate of the decedent or its value, whether or not all or a portion
of the sums on deposit are community property, to the extent that
the sums on deposit belong after the death of the decedent to a
surviving party, P.O.D. payee, or beneficiary. As used in this
paragraph, the terms "multiple-party account," "party," "P.O.D.
payee," and "beneficiary" have the meanings given those terms in
Article 2 (commencing with Section 5120) of Chapter 1 of Part 2 of
Division 5.