Estate Planning in Rhode Island

Like all states, Rhode Island recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2R.I. Gen. Laws § 33-5-5Verified Sep 16, 2026View source adult witnesses. Rhode Island doesn't offer a self-proving affidavit at the time you sign your will. Instead, your witnesses may need to provide sworn statements during probate to verify they watched you sign. Keep their contact information current—if they can't be located, proving the will becomes more complicated.

A Rhode Island healthcare power of attorney is signed before either 2R.I. Gen. Laws § 23-4.10-2Verified Jul 15, 2026View source witnesses or a notary publicR.I. Gen. Laws § 23-4.10-2Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsR.I. Gen. Laws § 23-4.10-2Verified Jul 15, 2026View source old and cannot be the named agent, the principal’s healthcare providers or employees of the facility where the principal is a patient. Those restrictions do not apply when the document is notarized instead of witnessed. The agent must be at least 18 yearsR.I. Gen. Laws § 23-4.10-2Verified Jul 15, 2026View source old, and Rhode Island bars the principal’s healthcare providers and employees of the treating facility from serving, subject to the statute’s exceptions.

A Rhode Island financial power of attorney must be notarizedR.I. Gen. Laws § 18-16-2Verified Sep 20, 2026View source; witnesses are not required. It is not durable unless it says soR.I. Gen. Laws § 18-16-2Verified Sep 20, 2026View source, in words such as “This power of attorney shall not be affected by the subsequent incompetency of the donor”; without that language it ends when the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedR.I. Gen. Laws § 18-16-2Verified Sep 20, 2026View source.

Rhode Island imposes its own estate tax on estates exceeding $1,838,056R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026View source, with a top rate of 16%R.I. Gen. Laws § 44-22-1.1Verified Sep 15, 2026View source. This is separate from the federal estate tax and applies at a much lower threshold—the federal exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source. Families with estates near this threshold often use trusts and lifetime gifting to reduce exposure.

Rhode Island does not require a revocable living trust to be notarizedR.I. Gen. Laws Title 18, Chapter 18-4 (Powers of Fiduciaries); § 18-4-27 (validity of trusts)Verified Jul 15, 2026View source. Rhode Island 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 Rhode Island, so property taxes remain at their current level. Rhode Island fully enforces no-contest clauses in trusts and wills. A beneficiary who unsuccessfully challenges the document can lose their entire inheritance, which strongly discourages frivolous disputes.

Rhode Island does not automatically revoke an ex-spouse as beneficiary upon divorce. Without updating beneficiary designations after a divorce, an ex-spouse may still inherit life insurance proceeds and retirement accounts—regardless of what a will says. Rhode Island provides full creditor protection for inherited IRAs, meaning creditors cannot reach these funds—a protection not available in every state.

Rhode Island authorizes remote online notarization (RON), allowing trusts, healthcare directives, powers of attorney to be notarized via video call from anywhere. However, wills are excluded from RON and still require in-person notarization.