Washington, D.C. Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

District of Columbia Code Annotated
Probate jurisdiction rests with the Superior Court (Section 16-3101)
Probate laws are primarily under Title 18

Minimum age requirement to:

Distribute property by will: 18 (Section 18-102)
Which minor gets property: 18 to 21

Holographic will NOT recognized (No Section exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes (Section 47-3701 to 47-3723)
State gift tax:Inheritance tax: No inheritance tax (Section 47-3701 to 47-3723)
- No state gift tax (Section 47-3701 to 47-3723)
- Anatomical Gift Act (Section 7-1521.04)
Inheritance tax: No inheritance tax (Section 47-3701 to 47-3723)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 301-302 and 305-312)

No surviving spouse, but there are surviving children:
- All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
Surviving spouse and
- Children of surviving spouse:
  - Two-thirds (2/3) of your estate to your surviving spouse, and
  - The other one-third (1/3), split equally among your surviving children
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - one-half (1/2) to surviving spouse, and
    - the other one-half (1/2), split equally among the surviving children of you and your spouse
    - No children and both of your parents of deceased:
      - All of your estate will pass to your surviving spouse
    - No children, but at least one of your parents survives you:
      - Three-fourths (3/4) of your estate to your surviving spouse, and
      - The other one-fourth (1/4), to your surviving parents
At least one parent survives you, but no surviving spouse or children:
- All of your estate will pass to your surviving parents equally
No spouse, children, or parents:
- Siblings (brothers and sisters) or to their children according to their per stirpes share. If none, then to collaterals. If none, then to your grandparents

Who must be named as a beneficiary in your will:

Surviving spouse must be given one-third (1/3) of your estate (Section 19-113 and 19-302)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Does not revoke the will (Section 18-109)
You get married without changing your will that does not provide for your new spouse:
- Does not revoke the will (Section 18-109)

Out of state executors: Must publish notices in a newspaper and appoint the probate register as agent to accept legal papers (Section 20-303 and 20-343)

Witnesses:

Minimum number of witnesses required: Two (Section 18-103)
Are witnesses allowed to be beneficiaries?: No; if anyone takes any part of your estate, then they cannot serve as a witness to your will (Section 18-104)
Requirements to be a witness, witnesses must:
- be an adult,
- not your appointed attorney, healthcare provider, or employee of your healthcare provider,
- not be related to you by blood, adoption, or marriage,
- not be entitled to anything in your will, and
- not be finically responsible for your healthcare

Property ownership (Section 42-576):

Common law state
Jointly held property is presumed to be held as tenancy in common, unless title expressly and clearly creates a joint tenancy with right of survivorship
If married, then property held by either party creates a tenancy by the entirety
Bank account deposits held jointly are payable to any survivor named in the bank account

Other types of wills:

Self-proving wills recognized: No, not recognized (No provision)
Living will: District of Columbia Declaration (Section 7-622) requires a recording in medical records and determination by two physicians of terminal condition and that death will result without using life-sustaining procedures
Durable Power of Attorney (Section 21-2081)
Power of Attorney for Health Care (Section 21-2207)