PA state guide
Pennsylvania estate risk overview
This guide explains how estate outcomes work in Pennsylvaniawhen 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
Pennsylvania intestacy gives the surviving spouse a $30,000 set-aside plus a share in many cases, with the remainder passing to descendants or other heirs in statutory order.
- If there is no surviving issue or parent, the spouse inherits the entire intestate estate.
- If there is no surviving issue but a parent survives, the spouse receives the first $30,000 plus one-half of the balance.
- If all surviving issue are also the spouse's, the spouse receives the first $30,000 plus one-half of the balance.
- If any surviving issue is not the spouse's, the spouse receives one-half of the intestate estate.
- Any remaining estate passes to issue, then parents, then siblings and their issue, then grandparents and their issue.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Pennsylvania allows small estates to be settled by petition in Orphans' Court when qualifying personal property is $50,000 or less.
- The $50,000 cap excludes real estate and property payable under Section 3101, but includes personal property claimed as the family exemption.
- The court may direct distribution on petition, with or without appraisement and with notice as the court directs.
- Small-estate distribution can be ordered whether or not letters were issued or a will was probated.
- Small-estate petitions are filed in Orphans' Court and may proceed without letters.
Estate and inheritance tax exposure
Pennsylvania imposes an inheritance tax with rates based on beneficiary class.
- Transfers to a surviving spouse or to a parent from a child age 21 or younger are taxed at 0%.
- Transfers to direct descendants and lineal heirs are taxed at 4.5%.
- Transfers to siblings are taxed at 12%.
- Transfers to other heirs are taxed at 15%, with exemptions for charities and government entities.
- Inheritance tax rates depend on beneficiary class, and close relatives are often exempt or taxed at lower rates.
Guardianship for minors
Pennsylvania courts give preference to a minor's nominee at age 14 or older and to a guardian of the same religious persuasion as the parents.
- A person nominated by a minor over age 14 may be preferred if found qualified and suitable.
- A person of the same religious persuasion as the parents is preferred as guardian of the minor's person.
- Older minors may nominate a guardian, subject to court approval.
Risk areas
Explore estate risk dimensions in Pennsylvania
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 Pennsylvania
- 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.
- Overlooking inheritance tax exposure for non-exempt heirs.
Who is most exposed
Higher default risk in Pennsylvania
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Pennsylvania
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.