Generally, property owned by both a deceased person and the surviving spouse, plus any property the deceased spouse gave away shortly before death. The concept of an augmented estate is used only in some states. Its value is calculated only if a surviving spouse declines to take what was left by will and instead claims a share of the deceased spouse's estate. (This is called taking against the will.) The amount of the surviving spouse's "statutory share" or "elective share" depends on state law.