Updated July 29, 2026. Quick answer: NRS 123.220 provides that property acquired after marriage is community property “unless otherwise provided by” one of four things it then lists: a written agreement between the spouses, a decree of separate maintenance, NRS 123.190, or a decree or written agreement under NRS 123.259. Nevada puts the exceptions in the operative sentence rather than leaving them to be assembled from elsewhere.
The four named routes
| Route | What it is |
|---|---|
| A written agreement between the spouses | The ordinary opt-out |
| A decree of separate maintenance | Court-ordered separation short of divorce |
| NRS 123.190 | A separate statutory provision |
| A decree or agreement under NRS 123.259 | Another statutory route |
Naming them on the face of the statute matters more than it sounds. In most states you learn that community property can be displaced by agreement by reading around the classification rule. Nevada says so in the same sentence, which makes the default visibly rebuttable rather than something you discover later.
And the flip side is the one to watch. A written agreement that classifies assets as separate also takes them outside the double step-up at the first death. An agreement drafted for asset-protection or second-marriage reasons can quietly cost the survivor a basis adjustment nobody was thinking about when it was signed. That trade is worth making deliberately rather than as a side effect.
Why the difference is worth knowing rather than trivia. Community property classification decides what happens to basis at the first death — IRC §1014(b)(6) gives BOTH halves a new basis, where a common-law state gives only one. So which assets are classified as community, and from what date, decides how much of that benefit you actually get.
Sources
Each state’s own codified statute as quoted on this page. The nine-state list and the federal treatment are per IRS Publication 555 and Internal Revenue Manual 25.18.1.2.3. IRC §1014(b)(6) for the basis consequence. All read July 2026.
This states what the cited authority says. It is not tax advice, and retirement-plan design turns on facts about your business and your other entities that no page can see. Every dollar limit referenced here is indexed and changes annually.