AR state guide
Arkansas estate risk overview
This guide explains how estate outcomes work in Arkansaswhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Arkansas uses a descent table that gives priority to descendants and provides a spouse share if there are no descendants, with a reduced share for short marriages.
- Descendants inherit first; shares are distributed per stirpes under Arkansas law.
- If no descendants, the spouse inherits all unless the marriage was under three years, in which case the spouse receives 50 percent.
- If the spouse share is reduced due to a short marriage, the remaining portion passes to the parents.
- If no descendants or parents, the estate passes to siblings and then more remote relatives.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Arkansas allows collection of small estates by affidavit after a waiting period when the estate value stays under a statutory cap.
- No personal representative can be pending, and 45 days must pass after death.
- Estate value must be $100,000 or less, excluding the homestead and statutory allowances.
- An affidavit is filed with the probate clerk of the circuit court in the proper venue.
- A distributee can collect and distribute estate assets under the affidavit.
- The small-estate affidavit is filed with the probate clerk and does not require a separate court order to transfer assets.
Estate and inheritance tax exposure
Arkansas does not impose a state estate or inheritance tax for deaths after 2004.
- Estate tax provisions became inoperative after the federal credit for state death taxes was repealed.
- Federal estate tax may apply based on estate size.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
In Arkansas, courts appoint guardians for minor children when no legal parent can act. State statutes outline eligibility, notice, and court oversight.
- Court appointment is required to grant a non-parent legal authority.
- Statutes define who may petition, notice requirements, and hearing steps.
- Temporary or emergency guardianships may be available in urgent cases.
- Statutes: AR Code Sec. 28-65-105; 207; 214; 219
- Temporary or emergency guardianships may be available for urgent situations.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in Arkansas
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Arkansas
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Arkansas
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Arkansas
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.