Pennsylvania Inheritance: Plan an Estate or Settle One

Pennsylvania has not adopted the Uniform Probate Code, has enacted the Uniform Trust Code20 Pa.C.S. § 7701 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney Act20 Pa.C.S. § 5601Verified Sep 20, 2026View source.

Probate of a simple estate in Pennsylvania runs 6 months to 9 months; an average estate takes 9 months to 14 months. The court filing fee is $50 - $950+ (based on estate value)42 P.S. § 21022.1; 42 Pa.C.S. § 3733; 204 Pa. Code § 29.351(c), (g)Verified Sep 8, 2026View source; attorney fees are reasonable compensationNo 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; 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 $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. The personal representative must post a bond20 Pa.C.S. §§ 3171, 3174 (bond required before letters except as § 3174 provides; a PA-resident PR named in the will, or a PA-resident sole residuary legatee/next of kin, is excused by operation of law); § 3175 (court or register may still require bond)Verified Sep 8, 2026View source, which the will may waive20 Pa.C.S. §§ 3171, 3174 (bond required before letters except as § 3174 provides; a PA-resident PR named in the will, or a PA-resident sole residuary legatee/next of kin, is excused by operation of law); § 3175 (court or register may still require bond)Verified Sep 8, 2026View source. Informal, unsupervised probate 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 for uncontested estates.

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 at $20Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source a copy. Processing time: Approximately 3 weeks (online or mail)Pennsylvania Department of Health - Division of Vital RecordsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 270 days20 Pa.C.S. §§ 3301-3303Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 320 Pa.C.S. §§ 3162, 3381-3392, 3532Verified Oct 19, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share instead20 Pa.C.S. §§ 2203, 2207, 2210Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 years20 Pa.C.S. §§ 5320, 5321Verified Sep 15, 2026View source of age. Pennsylvania taxes income72 P.S. § 7302Verified Sep 20, 2026View source at a flat 3.07%72 P.S. § 7302Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: 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.