What documents are in a Pennsylvania estate plan?

Usually a will — in writing and signed at the end (20 Pa.C.S. §2502) — often a revocable trust, a durable power of attorney (§5604), a health care power of attorney (§5452) and a living will (§5442), with beneficiary designations that agree with them.

Does Pennsylvania have an estate or inheritance tax?

Pennsylvania has an inheritance tax, by the transferee's relationship to the decedent: zero to a spouse and between a child 21 or younger and a parent, 4.5% to lineal heirs, 12% to siblings and 15% to others (72 P.S. §9116); it is due at death and delinquent nine months after (72 P.S. §9142). The federal estate tax applies on its own terms.

Can I disinherit my spouse in Pennsylvania?

Not by will or revocable trust alone. A surviving spouse may elect one-third of property passing by will or intestacy and of other property the statute defines, including property the decedent conveyed while keeping a power to revoke (20 Pa.C.S. §2203).

Pennsylvania Estate Planning: Wills, Trusts and Probate

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The building blocks of a Pennsylvania estate plan

A Pennsylvania will

A will directs who receives your property and names a personal representative, but it generally must pass through Pennsylvania probate to take effect. It can also name guardians for minor children.

A revocable living Trust

A revocable living Trust holds your assets during life and passes them to your beneficiaries at death — generally outside probate — while you keep full control and can change it anytime. It is an administration and probate-avoidance tool, not asset protection.

Probate

Probate is the process that settles a decedent's estate — proving the will, paying creditors and taxes, and distributing what remains. In Pennsylvania the county's register of wills probates the will and grants letters (20 Pa.C.S. §3155), the orphans' court division hears disputes, a small estate may be settled on petition (§3102), and many plans aim to reduce or avoid probate.

Asset protection

Pennsylvania protects some property by statute — certain life insurance and retirement accounts (42 Pa.C.S. §8124) — but it has no homestead exemption, each protection depends on facts, timing and titling, and a revocable Trust does not by itself shield assets from creditors (20 Pa.C.S. §7745). This is an area to review with a Pennsylvania attorney.

Powers of attorney & advance directives

A complete plan usually also includes a durable power of attorney (20 Pa.C.S. §5604), a health care power of attorney (§5452) and a living will (§5442) — so someone you trust can act for you if you cannot.

Which plan is right in Pennsylvania?

There is no single best plan for everyone — the right mix of will, Trust, and directives depends on your assets, your family, and your goals. This page is general information, not legal advice. A free role check can show you where you stand, and a Pennsylvania attorney can recommend what fits your situation.

General information about Pennsylvania law, not legal advice.

Frequently asked questions

What documents are in a Pennsylvania estate plan?: Usually a will — in writing and signed at the end (20 Pa.C.S. §2502) — often a revocable trust, a durable power of attorney (§5604), a health care power of attorney (§5452) and a living will (§5442), with beneficiary designations that agree with them.
Does Pennsylvania have an estate or inheritance tax?: Pennsylvania has an inheritance tax, by the transferee's relationship to the decedent: zero to a spouse and between a child 21 or younger and a parent, 4.5% to lineal heirs, 12% to siblings and 15% to others (72 P.S. §9116); it is due at death and delinquent nine months after (72 P.S. §9142). The federal estate tax applies on its own terms.
Can I disinherit my spouse in Pennsylvania?: Not by will or revocable trust alone. A surviving spouse may elect one-third of property passing by will or intestacy and of other property the statute defines, including property the decedent conveyed while keeping a power to revoke (20 Pa.C.S. §2203).