{"id":287018,"date":"2016-04-04T10:45:46","date_gmt":"2016-04-04T15:45:46","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/estate\/planning-an-estate\/estate-laws.html"},"modified":"2025-03-28T12:03:13","modified_gmt":"2025-03-28T17:03:13","slug":"estate-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/estate-laws.html","title":{"rendered":"State &#038; Federal Estate Laws"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-page-articles fl-section-main fl-section-main-full-width\">\n        <h1 class=\"fl-no-margin-top\">State &amp; Federal Estate Laws<\/h1>\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/oni-harton-j-d\/\">Oni Harton, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/aisha-success-esq\/\">Aisha Success, Esq.<\/a>\n                | Last updated\n        <time>\n                            March 28, 2025\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n<div class=\"fl-key-takeaways fl-mb30\" data-testid=\"fl-key-takeaways\">\n    <div class=\"fl-card-content\">\n        <div class=\"fl-card-body fl-card-bg-teal fl-flex fl-flex-column\">\n                            <h2 class=\"fl-card-title fl-h2 fl-no-margin\">Key Takeaways<\/h2>\n                        <p>In 1789, Benjamin Franklin wrote: \u201cIn this world, nothing can be said to be certain, except death and taxes.&quot; The government has an interest in both.<\/p>\n\n        <\/div>\n    <\/div>\n<\/div>\n<p>Federal and state laws cover all aspects of a deceased person&#8217;s estate. This includes the inheritance rights of their loved ones, heirs, and estate taxes.<br>\r\n<\/p>\r\n<p>Some of the many things inheritance law covers include:<\/p>\r\n<ul>\r\n<li><b>Who may inherit<\/b>: Even without a valid will, state&nbsp;<a href=\"https:\/\/www.findlaw.com\/forms\/resources\/estate-planning\/die-without-estate-plan.html\">intestacy<\/a>&nbsp;laws control property distribution. These laws give some family members the right to inherit a certain percentage of the decedent&#8217;s estate.<\/li>\r\n<li><b>The legality of estate planning documents<\/b>: This includes items such as a&nbsp;<a href=\"https:\/\/www.findlaw.com\/estate\/wills.html\">will<\/a>&nbsp;or a&nbsp;<a href=\"https:\/\/www.findlaw.com\/estate\/trusts\/revocable-living-trust.html\">revocable living trust<\/a>. A probate court judge relies on state laws to determine whether or not a will is valid, if heirs are eligible to inherit, which creditors may have a valid claim, and other contested issues.<\/li>\r\n<li><b>Property transfer<\/b>: A legally valid will or a trust can transfer personal property. This can include real estate, bank accounts, retirement accounts, IRAs, and other assets. A deed with the right of survivorship can transfer ownership of a home. You can use beneficiary designations on a life insurance policy to transfer benefits, retirement plans, and annuities.<\/li>\r\n<li><b>The process of&nbsp;<a href=\"https:\/\/www.findlaw.com\/estate\/probate.html\">probating or administering an estate<\/a><\/b>: The probate court administers state laws relating to probate and estate administration. A personal representative or executor is often inexperienced with the probate process and may choose to hire a probate lawyer. An attorney can help them understand their fiduciary duty when they take on the crucial role of closing an estate.<\/li>\r\n<\/ul>\r\n<p>In this section, you will find information on the following:<\/p>\r\n<ul>\r\n<li>State and federal laws regarding the estate planning and administration process<\/li>\r\n<li>Information on living wills (health care directives)<\/li>\r\n<li>Last will and testaments<\/li>\r\n<li>Estate administration and the probate process<\/li>\r\n<li>Estate taxes<\/li>\r\n<\/ul>\r\n<h2>Learn About Estate Planning State Laws: A Living Will<\/h2>\r\n<p>A living will, also referred to as either a health care directive or medical directive, is a legal document that allows you to communicate your wishes for medical treatment. This includes end-of-life decisions and long-term care. A&nbsp;<a href=\"https:\/\/www.findlaw.com\/estate\/living-will\/living-will-basics.html\">living will<\/a>&nbsp;is an advanced directive that comes into play if incapacity or illness prevents you from communicating health care decisions. This document is often paired with two other documents:<\/p>\r\n<ul>\r\n<li>A&nbsp;<a href=\"https:\/\/www.findlaw.com\/forms\/resources\/estate-planning\/living-will\/healthcare-power-of-attorney.html\">healthcare power of attorney<\/a>&nbsp;(also called a medical power of attorney): This authorizes someone to make decisions on your behalf when you cannot. This person may also be called your&nbsp;<a href=\"https:\/\/www.findlaw.com\/forms\/resources\/estate-planning\/living-will\/selecting-your-health-care-agent.html\">healthcare agent<\/a>.<\/li>\r\n<li>A HIPPA release form: This ensures your doctor can share your medical information with your attorney-in-fact (Power of Attorney).<\/li>\r\n<\/ul>\r\n<p>The FindLaw <a href=\"https:\/\/www.findlaw.com\/forms\/resources\/estate-planning\/last-will-and-testament\/state-by-state-making-a-will-faqs.html\">Living Wills: State Laws<\/a>&nbsp;page links directly to your state&#8217;s statute for a living will. You can also find&nbsp;<a href=\"https:\/\/www.findlaw.com\/forms\/living-will-form.html\">customizable living will forms<\/a>&nbsp;to help create your health care directive.<\/p>\r\n<h3>State Laws: Estates &amp; Probate<\/h3>\r\n<p>Every state has laws that govern estate planning and probate procedures. As of 2023, only eighteen (18) states have adopted a version of the&nbsp;<a href=\"https:\/\/www.uniformlaws.org\/committees\/community-home?communitykey=35a4e3e3-de91-4527-aeec-26b1fc41b1c3\" target=\"_blank\" rel=\"noopener\">Uniform Probate Code<\/a>. The code seeks to encourage the similarity of laws governing estates and probate.<\/p>\r\n<p>Since the Uniform Code has not been universally adopted, it&#8217;s important to understand your state&#8217;s laws if you are wondering about:<\/p>\r\n<ul>\r\n<li>Whether a surviving spouse or domestic partner will inherit a home automatically in a community property state<\/li>\r\n<li>Whether the decedent&#8217;s property is considered separate property versus shared property<\/li>\r\n<li>Property distribution from a living trust<\/li>\r\n<li>How to name a guardian for minor children or dependents with special needs<\/li>\r\n<\/ul>\r\n<p>The <a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/state-laws-estates-probate.html\">State Laws: Estates &amp; Probate<\/a>&nbsp;page provides direct links to your state&#8217;s statutes.&nbsp;<a href=\"https:\/\/www.findlaw.com\/forms\/last-will-and-testament-form.html\">Customizable forms<\/a>&nbsp;are also available for you to use, which will enable you to start the basic estate planning process. Included with a last will and testament is a durable power of attorney, providing the means to allow another individual to handle your financial affairs.<\/p>\r\n<p>These state-specific forms can allow you to create an entire estate plan. A&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">local estate planning attorney<\/a>&nbsp;can provide legal guidance and assist with your legal documents.<\/p>\r\n<h3>State Laws: Intestate Succession<\/h3>\r\n<p><a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/intestate-succession-laws-by-state.html\">Intestate succession laws<\/a>&nbsp;govern the distribution of assets when there is no will. If you are named as a personal representative of an intestate estate, you must locate eligible heirs.<\/p>\r\n<h3>State Laws: Estate Taxes<\/h3>\r\n<p>Some states have what is sometimes called a <a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/state-laws-estate-taxes.html\">death tax<\/a>. It is a tax levied on the estate for transferring real estate and personal property to a new owner. Some states have an inheritance tax paid by the recipient who inherits the real property.<\/p>\r\n<h3>Federal Laws: Federal Estate and Gift Taxes<\/h3>\r\n<p>The Internal Revenue Code addresses:<\/p>\r\n<ul>\r\n<li>Estate taxes<\/li>\r\n<li>Gift taxes<\/li>\r\n<li>Generation-skipping transfer of assets (gifting to a grandchild, for example)<\/li>\r\n<li>Special valuation rules<\/li>\r\n<\/ul>\r\n<p>Learn more about the application of&nbsp;<a href=\"https:\/\/www.findlaw.com\/estate\/planning-an-estate\/federal-estate-and-gift-tax-laws.html\">federal estate and gift tax laws<\/a>.<\/p>\r\n<h2>Ask a Probate Attorney for Help<\/h2>\r\n<p>It takes work to interpret legal codes, and it can be wise to get legal advice from an attorney well-versed in estate planning law, probate, or elder law. When you work with a probate attorney to administer a will, a trust, or to probate an estate, they will explain the applicable laws. Their goal is to make it easier for you to fulfill your role.<\/p>\r\n<p>Working with a&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/estate-planning\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">local attorney on a probate case<\/a>&nbsp;may be particularly useful if you are a nonresident of the state where you will need to probate an estate.<\/p>\r\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i 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was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--negative-other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--negative-other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__form-buttons-container\">\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit fl-button secondary\"\n                    type=\"submit\"\n                >\n                    <span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n\n\n    <\/div>\n    \n    <div class=\"fl-section-sidebar\">\n        <div class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    <a href=\"https:\/\/www.findlaw.com\/forms\/estate-planning.html?fli=diyns\">DIY is possible<\/a> in some simple cases\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Complex estate planning situations usually require a lawyer\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    A lawyer can reduce the chances of a family dispute\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    You can always have an attorney review your forms\n\n                <\/li>\n                    <\/ul>\n                    <div class=\"fl-editors-summary-content-description\" data-testid=\"fl-editors-summary-content-description\">\n                <p>Get tailored advice and ask your legal questions. 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