Kentucky Inheritance: Plan an Estate or Settle One

Kentucky has not adopted the Uniform Probate Code, has enacted the Uniform Trust CodeKRS 386B.1-010 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney ActKRS § 457.050Verified Sep 18, 2026View source.

Probate of a simple estate in Kentucky runs 6 months to 12 months; an average estate takes 12 months to 18 months. The court filing fee is $90KRS 24A.170(1); CR 3.03(1)(c) and (1)(m) as amended by Sup. Ct. Order 2026-15 (eff. 2026-07-01); KRS 27A.630(1); KRS 24A.185(2); AOC Circuit Court Clerks' Accounting ManualVerified Sep 8, 2026View source; attorney fees are reasonable compensationReasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)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)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $23,308Reasonable compensation; no probate-specific attorney fee statute (SCR 3.130-1.5(a) general rule)Verified Sep 8, 2026View source.

Certified death certificates come from the Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsKentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source at $6Kentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source a copy. Processing time: Up to 30 business days for mail ordersKentucky Cabinet for Health and Family Services - Office of Vital StatisticsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 90 daysKRS 395.250Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 1KRS 396.011, 396.015, 396.055, 396.095, 424.340Verified Oct 18, 2026View source week.

A surviving spouse left out of the will can elect to take a statutory share insteadKRS 392.020, 392.080Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 18 yearsKRS 385.202Verified Sep 15, 2026View source of age. Kentucky taxes incomeKRS 141.020(2)(f); KRS 141.081; KY DOR 2026 Withholding Tax FormulaVerified Sep 20, 2026View source at a flat 3.5%KRS 141.020(2)(f); KRS 141.081; KY DOR 2026 Withholding Tax FormulaVerified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular ratesKRS 141.020(2)(f) — flat 3.5% for taxable years beginning on or after Jan 1, 2026Verified Sep 15, 2026View source.