How Does Estate Planning Work in Pennsylvania?
Probate on a $500,000 estate in Pennsylvania costs an estimated $26,087No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 1.9%No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source to 3%No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source of the estate. Estates under $50,00020 Pa.C.S. § 3102Verified Sep 8, 2026View source can use a small-estate procedure instead.
A simple estate in Pennsylvania typically takes 6 months to 9 months through probate, and an average estate 9 months to 14 months; a contested one runs longer. The creditor claim period of 12 months20 Pa.C.S. § 3532 (one year from first complete advertisement of the grant of letters — a risk-distribution protection period for the personal representative, not a nonclaim bar)Verified Sep 8, 2026View source is the floor. A funded revocable trust avoids probate entirely.
Pennsylvania has adopted the Uniform Trust Code20 Pa.C.S. § 7701 et seq.Verified Oct 17, 2026View source and does not require witnesses for trust execution20 Pa.C.S. § 7701 et seq.Verified Oct 17, 2026View source. Notarization is not required for validity20 Pa.C.S. § 7701 et seq.Verified Oct 17, 2026View source, though many financial institutions require notarized trust documents. The successor trustee must publish notice to Pennsylvania creditors, after which a claim is barred in 13 months20 Pa.C.S. § 7755(c)(1)(ii) imposes an affirmative conditional duty — the trustee "Shall advertise" if the PR has not advertised the grant of letters within 90 days after the settlor's death (§ 7755(c)(1)(i) separately permits the trustee to advertise "at any time"). Distribution is free of creditor liability under § 7755(e) unless the claim is known to the trustee within 13 months after the first complete advertisement of the grant of letters to the PR, or within 1 year (12 mo) after the trustee's own first complete advertisement if no PR is appointed. Real-property claims under § 7755(f)(2) require a written notice of claim filed with the clerk within 1 year of death and expire 5 years after death unless within that time the trustee files an account or the creditor petitions to compel an accounting.Verified Oct 17, 2026View source.
A healthcare power of attorney in Pennsylvania requires 2 witnesses20 Pa.C.S. § 5471 (combined example); § 5465 (HC agent form); § 5447 (living will form)Verified Oct 15, 2026View source to be valid. A financial power of attorney requires 2 witnesses and notarization20 Pa.C.S. § 5601Verified Sep 20, 2026View source. A financial power of attorney is durable by default, so it stays in effect if you become incapacitated20 Pa.C.S. § 5601Verified Sep 20, 2026View source.
In Pennsylvania, the executor files an inventory of the estate's assets within 270 days20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source of appointment. A revocable trust skips the court-supervised inventory, so a trustee distributes without filing one.
In Pennsylvania, divorce automatically revokes a beneficiary designation that names a former spouse20 Pa.C.S. § 6111.2; 20 Pa.C.S. § 6111.1Verified Sep 15, 2026View source on the covered accounts, so the asset does not pass to the ex-spouse unless the designation is renewed after the divorce.
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New Baby or Adoption
Your family is growing. Your protection should too. Guardian nominations, trusts for minors, beneficiary updates, and the documents new parents need in place.
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Marriage
What married couples need in place: one joint trust or two, wills, beneficiary updates, and the spousal rights your state grants you automatically.
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New Home
How to put your house in a revocable trust: the deed you record, what it does to your mortgage and property taxes, and when a TOD deed is simpler.
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Learn moreForms for Planning and Settling an Estate in Pennsylvania
Free Pennsylvania forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In Pennsylvania, the petition asks the Register of Wills of the county of the decedent’s domicile to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; an informal (registrar) track is available20 Pa.C.S. § 901 (register jurisdiction over probate of wills and grant of letters), § 3155 (register grants letters testamentary/administration), § 908 (appeal from register's decree to the Orphans' Court)Verified Sep 8, 2026View source.
Notice to Creditors
In Pennsylvania, the notice to creditors is published for 320 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 12 months20 Pa.C.S. § 3532 (one year from first complete advertisement of the grant of letters — a risk-distribution protection period for the personal representative, not a nonclaim bar)Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Pennsylvania, a person named as personal representative may renounce the right to servePa. O.C. Rule 10.1; Form RW-06 rev. 01.01.20Verified Sep 23, 2026View source before anyone is appointed.
Affidavit of Heirship
In Pennsylvania, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areAct of Nov. 5, 1981, P.L. 328, No. 118, §§ 1-3; 20 Pa.C.S. § 3546; 75 Pa.C.S. § 1114Verified Sep 24, 2026View source; once recorded it is admissible as evidence of the facts stated.
Estate Inventory
In Pennsylvania, the personal representative files the estate inventory within 270 days20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source of appointment.
Estate Closing
In Pennsylvania, the personal representative is discharged automatically once the statutory period runs20 Pa.C.S. §§ 3531, 3532, 3533, 3514, 3521Verified Sep 15, 2026View source, and no final accounting is required.
Tools for Planning and Settling an Estate in Pennsylvania
Free calculators and checklists for planning or settling an estate in Pennsylvania: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Are Estate & Inheritance Taxes?
Pennsylvania levies an inheritance tax72 P.S. § 9116Verified Sep 15, 2026View source, paid by the beneficiary at a rate set by relationship, and no estate tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In Pennsylvania, an inheritance is subject to a state inheritance tax72 P.S. § 9116Verified Sep 15, 2026View source at a rate set by the beneficiary's relationship; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Pennsylvania take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates72 P.S. § 7302 (Tax Reform Code of 1971, Article III) — flat 3.07% individual rateVerified Sep 15, 2026View source.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in Pennsylvania costs an estimated $26,087No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source. Attorney fees run 1.9%No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source to 3%No statutory fee schedule; the Orphans' Court reviews reasonableness under In re Trust Estate of LaRocca, 431 Pa. 542, 246 A.2d 337 (1968). County percentage guidelines are not law — "[e]gregious error is committed when a court awards commissions and fees simply on a percentage basis without inquiry into the reasonableness of the compensation" (In re Estate of Preston, 560 A.2d 160, 165 (Pa. Super. 1989), quoted in Estate of Andrews, 2026 PA Super 168)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Pennsylvania, a surviving spouse takes the first $30,000 plus half of the rest20 Pa.C.S. § 2102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita with representation20 Pa.C.S. § 2104(1)Verified Sep 10, 2026View source.
How Many Death Certificates Do I Need?
In Pennsylvania, certified death certificates come from the Pennsylvania Department of Health - Division of Vital RecordsPennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $20Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source.
Do I Need Probate?
In Pennsylvania, estates with personal property of $50,00020 Pa.C.S. § 3102Verified Sep 8, 2026View source or less qualify for the Settlement of Small Estates on Petition20 Pa.C.S. § 3102Verified Sep 8, 2026View source, a court procedure short of full probate.
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Pennsylvania Estate Planning Resources
In-depth guides covering Pennsylvania probate laws, trust requirements, and estate planning strategies.