States We Serve

Licensed attorneys in every state we serve. Local expertise meets modern convenience.

Click a state to jump to its specific requirements

PA

Pennsylvania

Pennsylvania has specific requirements for estate planning documents, including unique inheritance tax rules and notarization mandates. Our PA-licensed attorneys ensure every document is valid and enforceable.

Legal Requirements

  • Wills require 2 witnesses (notarization strongly recommended for self-proving)
  • PA inheritance tax: 0% spouse, 4.5% direct descendants, 12% siblings, 15% others
  • Healthcare directive requires 2 witnesses (18+, preferably not heirs/creditors)
  • Durable POA must be signed and witnessed; notarization recommended
  • Self-proving affidavit requires notarization
  • Register of Wills handles probate in each county

Key Considerations

  • Inheritance tax (not estate tax) applies to most transfers
  • Living trust avoids probate and inheritance tax on real property transfers
  • Joint property with right of survivorship subject to inheritance tax
  • No requirement for attorney to draft will, but attorney review recommended
NJ

New Jersey

New Jersey eliminated its estate tax in 2018 but retains an inheritance tax. NJ has specific witness and notarization requirements for estate documents.

Legal Requirements

  • Wills require 2 witnesses; notarization makes will self-proving
  • NJ inheritance tax: Class A (spouse, children, parents) exempt; Class C (siblings) 11-16%; Class D (others) 15-16%
  • Healthcare directive (advance directive) requires 2 witnesses or notarization
  • Durable POA must be signed, witnessed by 2 people, and acknowledged before notary
  • NJ allows combined advance directive for health care
  • Surrogate Court handles probate matters

Key Considerations

  • No estate tax since 2018 (repealed)
  • Self-proving wills streamline probate
  • Elective share: surviving spouse entitled to 1/3 of augmented estate
  • Simplified probate for small estates under $50,000
MD

Maryland

Maryland is one of only a few states with both an estate tax AND inheritance tax. Proper planning is critical to minimize tax exposure.

Legal Requirements

  • Wills must be signed in the presence of 2 credible witnesses
  • MD estate tax exemption: $5 million (2024); inheritance tax: 10% (except spouse, children, parents, siblings — exempt)
  • Advance directive requires 2 witnesses; at least one must not be heir/beneficiary
  • POA must be signed, witnessed, and acknowledged before notary
  • Orphans Court handles probate in each county
  • Personal representative must file with Register of Wills within 30 days

Key Considerations

  • Both estate AND inheritance tax — planning is critical
  • Portability of unused estate tax exemption between spouses
  • Small estate affidavit available for estates under $50,000 ($100,000 if spouse is sole heir)
  • Maryland Uniform Trust Act governs trust administration
GA

Georgia

Georgia offers a favorable estate planning environment with no state estate or inheritance tax. The state provides statutory forms for advance directives.

Legal Requirements

  • Wills require 2 competent witnesses; notarization creates self-proving will
  • No state estate or inheritance tax
  • Georgia Advance Directive for Health Care Act provides statutory form
  • Financial POA must be signed, witnessed by 2 people, and notarized
  • Healthcare agent designation requires 2 witnesses (not attending physician)
  • Probate Court in each county handles estate matters

Key Considerations

  • No state estate or inheritance tax — federal exemption only
  • Year's support provision for surviving spouse/minor children
  • Simplified probate for estates under $10,000 (no independent administration needed)
  • Georgia statutory short form POA available
CO

Colorado

Colorado follows the Uniform Probate Code, offering modern and flexible estate planning laws. No state estate or inheritance tax applies.

Legal Requirements

  • Wills require 2 witnesses; notarization makes will self-proving
  • Colorado recognizes holographic (handwritten) wills with testator signature
  • No state estate or inheritance tax
  • Medical durable POA requires notarization or 2 witnesses
  • CPR Directive (DNR) separate from advance directive
  • Simplified small estate procedures for estates under $74,000 (2024)

Key Considerations

  • Uniform Probate Code state — modern, streamlined procedures
  • No estate or inheritance tax
  • Informal probate available for uncontested estates
  • Colorado allows electronic wills (effective 2022)
DC

Washington, D.C.

The District of Columbia has its own estate planning laws, including a DC estate tax with a lower exemption than the federal level.

Legal Requirements

  • Wills require 2 witnesses; no notarization required but recommended
  • DC estate tax exemption: $4,528,800 (2024); rates 11.2% - 16%
  • Healthcare directive requires 2 witnesses
  • Durable POA requires notarization
  • DC Superior Court, Probate Division handles estates
  • Foreign wills (from other states) generally accepted

Key Considerations

  • DC estate tax has lower exemption than federal
  • No inheritance tax
  • Small estate affidavit for estates under $40,000
  • Community property trust option available

Why State-Specific Expertise Matters

State Laws Vary Significantly

Each state has different requirements for executing wills, creating trusts, and designating powers of attorney. What works in one state may not be valid in another.

Tax Implications

Estate and inheritance taxes vary by state. Some states have no estate tax, while others have significant thresholds and rates. Your plan must be optimized for your state.

Probate Procedures

Each state has its own probate court system and procedures. Understanding these nuances helps minimize cost, delay, and complexity for your family.

Licensed Attorneys Required

Estate planning is the practice of law. Only attorneys licensed in your state can provide legal advice and ensure your documents are valid.

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