Arkansas Inheritance: Plan an Estate or Settle One

Arkansas has not adopted the Uniform Probate Code, has enacted the Uniform Trust CodeArk. Code Ann. § 28-73-101 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActArk. Code §§ 28-68-102, 28-68-104, 28-68-105, 28-68-106, 28-68-107, 28-68-109, 28-68-112, 28-68-113, 28-68-119, 28-68-120, 28-68-201, 28-68-204 through 28-68-217, 28-68-301; Ark. Code § 18-12-501; Acts 2011 No. 805 (SB887, primary enactment); Acts 2021 No. 804 (HB1518, added "create" to § 28-68-201(a)(1) and § 28-68-301 form); Acts 2021 No. 356 (HB1455, amended §§ 18-12-501, 18-12-502); no amendments to Ch. 68 or § 18-12-501 after 2021 (re-checked 2026-09-18 via arkleg Code Sections Amended, /Acts/CodeSection?section=28|18 for every session 2013R through 2026F/2026S1 — zero Ch. 68 / § 18-12-501 rows; 2021R control returns §§ 28-68-201, 28-68-301, 18-12-501, 18-12-502; 2026F/2026S1 positive-controlled on titles 6, 19, 25, 26); verified 2026-09-18 against Act 805, Act 804, and Act 356 PDFs from arkleg.state.ar.us (amendment pages rendered to check strike/underline)Verified Sep 18, 2026View source.

Probate of a simple estate in Arkansas runs 6 months to 9 months; an average estate takes 9 months to 12 months. The court filing fee is $165Ark. Code Ann. §§ 21-6-403(b)(1), 21-6-416(b)(2)Verified Oct 17, 2026View source; attorney fees are statutory (set by law)Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value), capped by Ark. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)Verified Sep 8, 2026View source to 3.03%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value), capped by Ark. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $27,915Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source.

Certified death certificates come from the Arkansas Department of Health - Vital RecordsArkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source at $10Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source a copy, $8Arkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source for each additional copy ordered with it. Processing time: 10-14 days for mail ordersArkansas Department of Health - Vital RecordsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 60 daysArk. Code § 28-49-110Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 2Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share insteadArk. Code §§ 28-39-401, 28-39-403; §§ 28-11-301 to 28-11-307Verified Sep 15, 2026View source. The family allowance during administration is capped at $1,000Ark. Code § 28-39-101Verified Oct 11, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsArk. Code § 9-26-220Verified Sep 15, 2026View source of age. Arkansas taxes incomeArk. Code Ann. § 26-51-201(a)(4); Act 1, 1st Ex. Sess. 2026 (HB1001)Verified Sep 20, 2026View source at a top rate of 3.7%Ark. Code Ann. § 26-51-201(a)(4); Act 1, 1st Ex. Sess. 2026 (HB1001)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: state tax on the 50% of long-term gain left after a 50% exclusionArk. Code Ann. § 26-51-815(b)(2)(C) (Act 1173 of 2015)Verified Sep 15, 2026View source.