PA risk areas
Pennsylvania estate risk areas
These pages explain how default state rules in Pennsylvania shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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%.
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Guardianship risk
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.
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Complexity triggers
Pennsylvania grants a spousal elective share and a family exemption that can shift distributions.
- A surviving spouse may elect to take one-third of the estate instead of the will’s provisions.
- A family exemption of up to $3,500 in personal property can be set aside for the spouse or children.
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