Estate Law · Pennsylvania
Pennsylvania estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Pennsylvania residents.
- Pennsylvania intestacy gives your spouse $30,000 plus half — except in blended familiesPennsylvania intestacy gives a surviving spouse $30,000 plus half — except in blended families, where the spouse takes only half with no allowance.
- Pennsylvania uses per stirpes distribution among descendantsPennsylvania uses per stirpes — distribution by family line — to divide descendants' intestate shares. The method differs from per capita at each generation.
- Pennsylvania intestacy does not recognize stepchildren as heirsPennsylvania intestacy law distributes estates to biological and legally adopted children only. Stepchildren have no inheritance rights without a will.
- Pennsylvania self-proving wills avoid the need to authenticate the signature laterA PA self-proved will avoids the requirement that two witnesses authenticate the testator's signature at probate. Acknowledgment before a notary suffices.
- Pennsylvania does not require witnesses for an ordinary signed willPennsylvania does not require witnesses for an ordinary signed will at execution — but two witnesses are required at probate to prove the will after death.
- Pennsylvania revokes wills only by later will, separate writing, or physical destructionPA allows will revocation only by a later will, a separate writing with will formalities, or physical destruction with revocation intent.
- Pennsylvania's small-estate petition handles probate up to $50,000PA's small-estate petition under 20 Pa.C.S. § 3102 handles estates up to $50,000 without full probate. Filed with the Register of Wills; no PR appointment.
- Pennsylvania uses a Register of Wills in each county, not a separate probate courtPA probate runs through the Register of Wills in each county, not a separate probate court. Disputes go to the Orphans' Court Division (Court of Common Pleas).
- Pennsylvania pays a $3,500 family exemption before debts and administrationPennsylvania pays a $3,500 family exemption to the surviving spouse, or children if no spouse survives, before any estate debts or administration expenses.
- Pennsylvania's 2014 POA reform added significant safeguards and notice requirementsPennsylvania's 2014 POA reform added required notices, agent acknowledgments, and safeguards. POAs from before January 1, 2015 follow the older framework.
- Pennsylvania advance healthcare directive includes living will and healthcare power of attorneyPA advance healthcare directive can combine living will and healthcare POA. Without it, surrogate hierarchy applies for medical decisions during incapacity.
- Pennsylvania automatically revokes ex-spouse beneficiary designations after divorcePA automatically revokes ex-spouse beneficiary designations after divorce on life insurance, retirement accounts, and similar non-probate assets.
- Pennsylvania surviving spouses can elect one-third of an augmented estatePennsylvania surviving spouses can elect one-third of an augmented elective estate against the will. Election must be made within six months after probate.
- Pennsylvania family exemption stacks with the elective sharePennsylvania family exemption ($3,500) and elective share (one-third) operate independently. A surviving spouse can claim both as additive protections.
- Pennsylvania recognizes tenancy by the entirety with strong creditor protectionPA recognizes tenancy by the entirety for married couples — special joint ownership with survivorship and protection from creditors of one spouse alone.
- Pennsylvania inheritance tax rates depend on the recipient's relationship to the decedentPA inheritance tax rates: 0% spouse, 4.5% lineal descendants/ascendants, 12% siblings, 15% other. Applies to nearly all death transfers, including non-probate.
- Pennsylvania inheritance tax exempts most life insurance and reaches retirement accountsPA exempts most life insurance proceeds from inheritance tax but taxes retirement account distributions. The differential affects beneficiary planning.
- Pennsylvania exempts qualifying family-owned business interests from inheritance taxPennsylvania exempts qualifying family-owned business interests and family farms from inheritance tax. Specific ownership and continuation requirements apply.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Pennsylvania attorney.