North Dakota State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Minimum age requirement to:

Holographic will recognized:

State taxes:

Estate tax: Equal to federal credit for state death taxes (Section 57-37.1-02 and 57-37.1-04)
State gift tax:Inheritance tax: No inheritance tax (Section 57-37.1-02 and 57-37.1-04)
- No state gift tax (Section 57-37.1-02 and 57-37.1-04)
- Anatomical Gift Act (Section 23-06.2-01)
Inheritance tax: No inheritance tax (Section 57-37.1-02 and 57-37.1-04)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 30.1-04-02 to 30.1-04-03)

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:
  - All of your estate will pass to your spouse
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - $150,000 and one-half (1/2) of your estate will pass to surviving spouse, and
    - the other one-half (1/2), split equally among the surviving children or to their children in accordance 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:
        
        $200,000 and three-fourths (3/4) of your estate to your surviving spouse, and
        
        the other one-fourth (1/4), split equally among the 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) equally or to their children according to their per stirpes share. If none, then one-half (1/2) to your maternal next of kin and the other one-half (1/2) to your paternal next of kin

Who must be named as a beneficiary in your will:

Surviving spouse (Section 30.1-06-02), andChildren, born or adopted (Section 30.1-06-01)
- Surviving spouse must be given:
  - One-third (1/3)of your “augmented” estate; “augmented” usually includes both the property that passes under the will and any other property that passes by other “non-will” transfers, e.g. under a living trust or joint tenancy arrangement; see statute for more details on “augmented” (Section 30.1-05-01)
Children, born or adopted (Section 30.1-06-01)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to divorced spouse (Section 30.1-10-02)
You get married without changing your will that does not provide for your new spouse:
- Spouse is still entitled to their statutory shares under state intestate law (Section 30.1-06-01)

Witnesses:

Property ownership (Section 47-02-06):

Common law state
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
Tenancy in common and joint tenancy are recognized in this state

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 30.1-08-04)
Living will: Declaration (Section 23-6.4). Requires certification in writing by two physicians that you are in a terminal condition and death will occur within a relatively short period of time without life-sustaining medical care
Power of Attorney for Health Care (Section 23-06.5)
Durable Power of Attorney (Section 30.1-30)