Estate Law · Maine
Maine estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Maine residents.
- Maine intestacy gives the spouse the entire estate when descendants are mutualMaine intestacy: spouse takes entire estate with mutual descendants; with prior-relationship descendants, $100,000 plus half. UPC framework.
- Maine recognizes attested wills with harmless-error backupMaine will requires testator's signature and two competent witnesses. Harmless-error doctrine recognized. Notarized wills also valid.
- Maine small estate affidavit handles personal property up to $40,000Maine small estate affidavit allows personal property collection up to $40,000 without probate. 30-day waiting period.
- Maine's Uniform Power of Attorney Act provides default-durable POAsMaine POAs are durable by default under the Uniform Power of Attorney Act (2019). Hot powers require express enumeration. Healthcare directive separate.
- Maine imposes state estate tax with $6.8 million thresholdMaine estate tax: ~$6.8M exclusion (indexed). Between MA $2M and CT $13.99M federal-conformed. No portability. Top rate 12%.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Maine attorney.