Rhode Island State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

Rhode Island General Laws
Probate jurisdiction rests with the Probate Court
Probate laws are primarily under Title 33

Minimum age requirement to:

Distribute property by will: 18 (Section 33-5-2)
Which minor gets property: 21

Holographic will is NOT recognized (No Section exists)

State taxes:

Estate tax: Equal to federal credit for state death taxes (Section 44-22-1.1)
State gift tax:Inheritance tax: No inheritance tax(Section 44-22-1.1)
- No state gift tax (Section 44-22-1.1)
- Anatomical Gift Act (Section 23-18.6)
Inheritance tax: No inheritance tax(Section 44-22-1.1)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Section 33-1-5 to 33-1-6 and 33-1-10)

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:
  - $75,000, all real estate and life estate, and one-half (1/2) of all personal property to the surviving spouse, and
  - Balance on all real estate and life estate as well as the other one-half (1/2) of personal property, split equally among the surviving children or to their children in accordance to their per stirpes shares
  - Children not of the surviving spouse (for example your children from a previous marriage):
    - $75,000, all real estate and life estate, and one-half (1/2) of all personal property to the surviving spouse, and
    - Balance on all real estate and life estate as well as the other one-half (1/2) of personal property, split equally among the surviving children or to their children in accordance to their per stirpes shares
    - No children and both of your parents of deceased:
      - $75,000 (from real estate and with court approval), $50,000 (from personal property), all real estate and life estate, and one-half (1/2) of all personal property to the surviving spouse, and
      - Balance on all real estate and life estate as well as the other one-half (1/2) of personal property, split equally among your surviving siblings or to their children in accordance to their per stirpes shares. If no siblings, then one-half (1/2) of siblings share to maternal grandparents and then other one-half (1/2) to paternal grandparents. If none, then to aunts and uncles spit equally or to their children according to their per stirpes share. If none, then to the next of kin. If none, then to the surviving spouse.
    - No children, but at least one of your parents survives you:
      - $75,000, all real estate and life estate, and one-half (1/2) of all personal property to the surviving parents, and
      - Balance on all real estate and life estate as well as the other one-half (1/2) of personal property, 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 maternal grandparents and the other one-half (1/2) to paternal grandparents. If none, then to your next of kin

Who must be named as a beneficiary in your will:

Surviving spouse (Section 33-25-2), andChildren, born or adopted, and grandchildren of any of your deceased children (Section 33-6-23)
- Surviving spouse must be given all of your real estate for the rest of their life (Section 33-25-2)
Children, born or adopted, and grandchildren of any of your deceased children (Section 33-6-23)
Effects of changes in your marital status on your will:
You are divorced from the surviving spouse:
- Revokes will as to divorced former spouse (Section33-5-9.1)
You get married without changing your will that does not provide for your new spouse:
- The will is revoked in its entirety (Section33-5-9)

Out of state executors: Must be approved by a judge and appoint an in-state agent to accept legal papers (Section 33-8-7 and 33-18-9)

Witnesses:

Minimum number of witnesses required: Two (Section 33-5-5)
Are witnesses allowed to be beneficiaries?: No (Section 33-6-1)
Requirements to be a witness, witnesses must:
- be an adult, and
- not be related to you by blood, adoption, or marriage

Property ownership (Sections 34-3+):

Common law state
Jointly held property is presumed to be held as tenancy in common, unless title 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

Other types of wills:

Self-proving wills recognized: Yes, recognized (Section 33-7-26)
Living will: Declaration (Section 23-4-11-3) requires your doctor to determine that your death will occur without life-sustaining medical care
Power of Attorney for Health Care (Section 23-4.10)
Durable Power of Attorney (Section 18-3-5)