Pennsylvania State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Pennsylvania Code
Probate jurisdiction rests with the Court of Common Pleas
Probate laws are primarily under Title 20, Chapter 31

Minimum age requirement to:

Distribute property by will: 18 (Section 20-2501)
Which minor gets property: 18 to 25

Holographic will recognized, but only by case law (No Section exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes minus amount paid in inheritance tax (Section 72-2101)
State gift tax:Inheritance tax: Up to 15% (Section 72-2101)
- No state gift tax (Section 72-2101)
- Anatomical Gift Act (Section 20-8613)
Inheritance tax: Up to 15% (Section 72-2101)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 20-2102 to 20-2103)

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:
  - $30,000 and one-half (1/2) of your estate to the surviving spouse, and
  - The other one-half (1/2) of your estate, split equally among your children or to their children in accordance 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) of your estate, split equally among your 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:
      - $30,000 and one-half (1/2) of your estate to the surviving spouse, and
      - The other one-half (1/2) of your estate, split equally among 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) equally or to their children according to their per stirpes share. . If none, then one-half (1/2) to maternal grandparents and the other one-half (1/2) to paternal grandparents. If none, then to your aunts and uncles equally or to their children according to their per stirpes share

Who must be named as a beneficiary in your will:

Surviving spouse (Section 20-2507), andChildren, born or adopted (Section 20-2203)
- Surviving spouse must be given:
  - One-third of your estate to your surviving estate (Section 20-2203)
Children, born or adopted (Section 20-2203)

Effects of changes in your marital status on your will:

You are divorced from the surviving spouse:
- Revokes will as to divorced spouse (Section 20-2507)
You get married without changing your will that does not provide for your new spouse:
- If marriage took place after the will was signed, then surviving spouse receives state intestate share, unless the will gives greater share or expressly makes in contemplation of marriage; spouse may still be entitled to shares under state intestate law (Section 20-2507)

Out of state executors: Must get permission from register of wills, file an affidavit stating estate has no known debts in Pennsylvania, and will not perform any activities unlawful in their home state of residence (Section 20-3157 and 20-4101)

Witnesses:

Minimum number of witnesses required: Two (Section 20-3132)
Are witnesses allowed to be beneficiaries?: Yes (valid under Pennsylvania state law)
Requirements to be a witness, witnesses must:
- be an adult, and
- not the person who signs your Declaration

Property ownership (Section 68-110):

Common law state
Jointly held real estate is presumed to be held as tenancy by the entirety, unless expressly and clearly states otherwise
Bank account deposits held jointly are payable to any survivor named in the bank account
Tenancy by the entirety is recognized in this state
Tenancy in common and joint tenancy recognized, but right of survivorship must be expressly and clearly stated

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 20-3132.1)
Living will: Declaration (Section 20-5404) requires physician to receive a copy of the Declaration and determine that you are incompetent and in a terminal condition or a state of permanent unconsciousness