Estate Planning in Pennsylvania

Estate planning in Pennsylvania involves navigating a specific set of state laws that differ in important ways from neighboring states. Understanding these distinctions helps ensure your documents will be valid and your wishes carried out as intended.

Like all states, Pennsylvania recognizes formally executed wills and living trusts as valid estate planning tools. Unusually, Pennsylvania does not require witnesses for a will to be valid—only a written document signed by the testator at the end, and adding a notarized self-proving affidavit can streamline the probate process later. The state also recognizes holographic (handwritten) wills, though these have stricter proof requirements and are more vulnerable to legal challenges.

A Pennsylvania healthcare power of attorney is signed before 220 Pa.C.S. § 5471 (combined example); § 5465 (HC agent form); § 5447 (living will form)Verified Jul 15, 2026View source witnesses; notarization is not required20 Pa.C.S. § 5471 (combined example); § 5465 (HC agent form); § 5447 (living will form)Verified Jul 15, 2026View source. Witnesses must be at least 18 years20 Pa.C.S. § 5471 (combined example); § 5465 (HC agent form); § 5447 (living will form)Verified Jul 15, 2026View source old. The agent must be at least 18 years20 Pa.C.S. § 5471 (combined example); § 5465 (HC agent form); § 5447 (living will form)Verified Jul 15, 2026View source old, and Pennsylvania bars the principal’s healthcare providers and employees of the treating facility from serving, subject to the statute’s exceptions.

A Pennsylvania financial power of attorney is signed before 220 Pa.C.S. § 5601Verified Sep 20, 2026View source witnesses and a notary20 Pa.C.S. § 5601Verified Sep 20, 2026View source; both are required. The document is durable by default20 Pa.C.S. § 5601Verified Sep 20, 2026View source: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permitted20 Pa.C.S. § 5601Verified Sep 20, 2026View source. The agent signs an acceptance of the appointment.

Pennsylvania imposes an inheritance tax, which is paid by beneficiaries rather than the estate. The rate depends on the beneficiary's relationship to the deceased—spouses and direct descendants typically pay lower rates or are exempt, while more distant relatives and unrelated heirs face higher rates. This can affect how families structure beneficiary designations and gift-giving.

Pennsylvania does not require a revocable living trust to be notarized20 Pa.C.S. § 7701 et seq.Verified Jul 15, 2026View source. Pennsylvania does not allow transfer-on-death deeds for real estate. Without this option, real property must pass through probate or be held in a trust to avoid court proceedings. Transferring property into a revocable trust does not trigger a property tax reassessment in Pennsylvania, so property taxes remain at their current level.

Pennsylvania automatically revokes an ex-spouse as beneficiary on life insurance, retirement accounts, and similar designations upon divorce. However, these automatic revocations can be overridden by a divorce decree or by re-designating the ex-spouse after the divorce. Pennsylvania does not protect inherited IRAs from creditors. Unlike the owner's own retirement accounts, inherited IRAs in Pennsylvania are vulnerable to creditor claims, which is an important consideration when naming beneficiaries.

Pennsylvania fully authorizes remote online notarization (RON) for estate planning documents, including wills, trusts, healthcare directives, powers of attorney. RON covers the notarization step; whether the whole signing can happen remotely also depends on whether the document's witnesses may attend by video.