Kansas State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Minimum age requirement to:

Distribute property by will: 18, but if married then the minimum age is 16 (Section 38-101 and 59-601)
Which minor gets property: 21

Holographic will NOT recognized (No Section exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes minus any amount paid to state inheritance tax (Sections 79-102 and 79-100+)
State gift tax:Inheritance tax: Up to 15% (Sections 79-102 and 79-100+)
- No state gift tax (Sections 79-102 and 79-100+)
- Anatomical Gift Act (Section 65-3209)
Inheritance tax: Up to 15% (Sections 79-102 and 79-100+)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 59-504 to 59-508)

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:
  - One -half (1/2) of your estate to the surviving spouse, and
  - The other one-half (1/2), split equally among the surviving children or to their children according to their per stirpes share
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - $One -half (1/2) of your estate to the surviving spouse, and
    - The other one-half (1/2), split equally among the surviving children or to their children according to their per stirpes share
    - No children and both of your parents of deceased:
      - All of your estate will pass to your spouse
    - No children, but at least one of your parents survives you:
      - All of your estate will pass to your spouse
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) equally or to their children according to their per stirpes share

Who must be named as a beneficiary in your will:

Surviving spouse (Section 59-610)
- Surviving spouse must be given depends on the length of the marriage; see statute for more details. (Section 59-6a202)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to divorced surviving spouse (Section 59-610)
You get married without changing your will that does not provide for your new spouse:
- Revokes will as to spouse if a child is later born to or adopted into the marriage (Section 59-610)

Out of state executors: Must appoint an in-state agent to accept legal papers (Section 59-1706)

Witnesses:

Minimum number of witnesses required: Two (Section 59-606)
Are witnesses allowed to be beneficiaries?: Yes; however, any beneficiary named in the will who is also a witness, then the portion of the will to the witness beneficiary will be void, unless there are two other disinterested witnesses, but if the witness beneficiary is to receive shares under state intestate law, then the witness beneficiary takes the lesser of the amount in the will or amount under state intestate law (Section 59-604)
Requirements to be a witness, witnesses must:
- be at least 18 years of age or a notary public,
- not be related to you by blood or marriage,
- not be entitled to anything in your will,
- not be the person who signed your Declaration on your behalf, and
- not be finically responsible for your healthcare

Property ownership (Sections 17-2213 and 58-501):

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
Bank account deposits held jointly are payable to any survivor named in the bank account
Tenancy by the entirety is not recognized in this state

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 59-606)
Living will: Kansas Declaration (Section 65-28103). Requires two physicians to certify in writing that you are in a terminal condition and death will occur within a reasonable short period of time without the use of life-sustaining medical care
Durable Power of Attorney for Health Care (Section 58-629)
Durable Power of Attorney Act (Section 58-629)