{"data":[{"slug":"alabama","title":"Alabama Estate Planning","category":"states","summary":"The Estate Guide does not flag Alabama for a separate estate or inheritance tax in 2026. Alabama is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Alabama for a separate estate or inheritance tax in 2026. Alabama is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Alabama","tax_year":2026,"code":"AL","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Alabama official statutes","url":"https://legislature.state.al.us/","publisher":"Alabama legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/alabama","name":"Alabama","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/alabama-b9ac4579e4.svg","marker":""}},{"slug":"alaska","title":"Alaska Estate Planning","category":"states","summary":"The Estate Guide does not flag Alaska for a separate estate or inheritance tax in 2026. Alaska permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Alaska for a separate estate or inheritance tax in 2026. Alaska permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: elective.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison.","Elective community property requires an agreement or qualifying trust; it is not automatic for all married residents.","Self-settled trust, trustee nexus, fraudulent-transfer, and home-state conflict rules require multistate advice.","Remote property and family geography can affect probate administration and fiduciary practicality."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Alaska","tax_year":2026,"code":"AK","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"elective","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":true,"why_it_matters":"Alaska combines an elective community-property regime with specialized trust statutes often evaluated for trust situs.","planning_notes":["Elective community property requires an agreement or qualifying trust; it is not automatic for all married residents.","Self-settled trust, trustee nexus, fraudulent-transfer, and home-state conflict rules require multistate advice.","Remote property and family geography can affect probate administration and fiduciary practicality."],"official_sources":[{"label":"Alaska official statutes","url":"https://www.akleg.gov/basis/statutes.asp","publisher":"Alaska legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/alaska","name":"Alaska","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/alaska-89eb864810.svg","marker":""}},{"slug":"arizona","title":"Arizona Estate Planning","category":"states","summary":"The Estate Guide does not flag Arizona for a separate estate or inheritance tax in 2026. Arizona is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Arizona for a separate estate or inheritance tax in 2026. Arizona is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Arizona","tax_year":2026,"code":"AZ","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Arizona official statutes","url":"https://www.azleg.gov/arstitle/","publisher":"Arizona legislature"},{"label":"ARS 14-3971 — small-estate affidavits","url":"https://azleg.gov/ars/14/03971.htm","publisher":"Arizona Legislature"},{"label":"Arizona Trust Code — Title 14, chapter 11","url":"https://www.azleg.gov/arsDetail/?title=14","publisher":"Arizona Legislature"},{"label":"ARS 14-2901 — statutory perpetuities rule","url":"https://www.azleg.gov/ars/14/02901.htm","publisher":"Arizona Legislature"},{"label":"ARS 14-10808 — powers to direct","url":"https://www.azleg.gov/ars/14/10808.htm","publisher":"Arizona Legislature"},{"label":"Arizona fiduciary income-tax return","url":"https://azdor.gov/forms/fiduciary-forms/arizona-fiduciary-income-tax-return","publisher":"Arizona Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Superior Court probate under Title 14 includes informal and formal proceedings, supervised administration where ordered, creditor procedure, and nonprobate transfers. County forms and filing practice should be checked.","small_estate":"ARS 14-3971 permits a personal-property affidavit after 30 days when qualifying personal property does not exceed $200,000, and a real-property affidavit after six months when qualifying Arizona real property net of liens does not exceed $300,000, subject to all statutory conditions.","trust_framework":"Title 14, chapter 11 is Arizona's Trust Code and covers creation, duties, administration, modification, creditor rights, and powers to direct.","rule_against_perpetuities":"ARS 14-2901 generally uses lives in being plus 21 years or a 500-year alternate period, subject to exclusions and the interest's creation date.","directed_trust":"Yes. ARS 14-10808 addresses powers to direct, and ARS 14-10818 separately recognizes trust-protector powers and duties.","dapt":"No broad DAPT regime for an ordinary self-settled interest. ARS 14-10505 generally lets a creditor reach the maximum amount distributable to or for a settlor, subject to listed exceptions.","trust_income_tax":"Arizona Form 141AZ filing and tax can apply to a resident trust or Arizona-source income. Current instructions and statutes should be used for trustee-residence, administration, grantor, beneficiary, and filing-threshold questions.","state_agencies":"Arizona Superior Courts and county clerks handle probate; the Judicial Branch publishes forms; the Legislature publishes ARS; the Department of Revenue administers fiduciary income tax.","href":"/states/arizona","name":"Arizona","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/arizona-08b47e3dd3.svg","marker":""}},{"slug":"arkansas","title":"Arkansas Estate Planning","category":"states","summary":"The Estate Guide does not flag Arkansas for a separate estate or inheritance tax in 2026. Arkansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Arkansas for a separate estate or inheritance tax in 2026. Arkansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Arkansas","tax_year":2026,"code":"AR","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Arkansas official statutes","url":"https://www.arkleg.state.ar.us/ArkansasLaw","publisher":"Arkansas legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/arkansas","name":"Arkansas","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/arkansas-cfb64cf245.svg","marker":""}},{"slug":"california","title":"California Estate Planning","category":"states","summary":"The Estate Guide does not flag California for a separate estate or inheritance tax in 2026. California is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag California for a separate estate or inheritance tax in 2026. California is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Trace community and separate property before changing title or funding a trust.","A revocable trust avoids probate only for properly coordinated property.","California trust income-tax nexus can remain relevant even when another state is named as situs."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"California","tax_year":2026,"code":"CA","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"California's community-property, probate, property-tax, and state income-tax rules make title and domicile especially important.","planning_notes":["Trace community and separate property before changing title or funding a trust.","A revocable trust avoids probate only for properly coordinated property.","California trust income-tax nexus can remain relevant even when another state is named as situs."],"official_sources":[{"label":"California official statutes","url":"https://leginfo.legislature.ca.gov/faces/codes.xhtml","publisher":"California legislature"},{"label":"California Courts — simplified estate procedures and 2025 limits","url":"https://selfhelp.courts.ca.gov/fil/node/1425","publisher":"Judicial Council of California"},{"label":"Probate Code section 13100 — personal-property affidavit","url":"https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=13100.","publisher":"California Legislature"},{"label":"Probate Code section 21205 — statutory perpetuities rule","url":"https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB&sectionNum=21205","publisher":"California Legislature"},{"label":"California Uniform Directed Trust Act","url":"https://www.leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=6.&division=9.&lawCode=PROB&part=4.&title=","publisher":"California Legislature"},{"label":"California estates and trusts filing guidance","url":"https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html","publisher":"California Franchise Tax Board"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Superior Court probate and Probate Code procedures apply. Simplified transfers turn on date of death, asset type, gross-value rules, title, and statutory exclusions rather than one universal estate limit.","small_estate":"For deaths on or after April 1, 2025, California Courts lists $208,850 for the general personal-property/small-estate procedure, $750,000 for a petition involving the decedent's main California home, and $69,625 for the separate small-real-property procedure. The next scheduled inflation adjustment is April 1, 2028.","trust_framework":"Division 9 of the Probate Code governs California trusts, including creation, administration, trustee duties, modification, creditor rights, and the California Uniform Directed Trust Act.","rule_against_perpetuities":"California's statutory rule generally validates an interest if certain to vest or terminate within lives in being plus 21 years or if it actually vests or terminates within 90 years, subject to statutory exclusions.","directed_trust":"Yes. Probate Code sections 16600–16632, effective January 1, 2024, enact the California Uniform Directed Trust Act.","dapt":"No broad DAPT regime for an ordinary self-settled trust. Probate Code section 15304 generally permits a settlor's creditor to reach the maximum amount distributable to or for the settlor, subject to stated exceptions.","trust_income_tax":"California Form 541 rules can apply when a trustee or noncontingent beneficiary is a California resident, when the trust has California-source income, or when it distributes income to a California resident. Allocation among resident and nonresident fiduciaries/beneficiaries is fact-specific.","state_agencies":"California Superior Courts and the Judicial Council administer probate procedure and forms; the Legislature publishes the Probate Code; the Franchise Tax Board administers fiduciary income tax.","href":"/states/california","name":"California","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/california-420508063f.svg","marker":""}},{"slug":"colorado","title":"Colorado Estate Planning","category":"states","summary":"The Estate Guide does not flag Colorado for a separate estate or inheritance tax in 2026. Colorado is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Colorado for a separate estate or inheritance tax in 2026. Colorado is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Colorado","tax_year":2026,"code":"CO","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Colorado official statutes","url":"https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes","publisher":"Colorado legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/colorado","name":"Colorado","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/colorado-4437d9f1b3.svg","marker":""}},{"slug":"connecticut","title":"Connecticut Estate Planning","category":"states","summary":"The Estate Guide flags Connecticut as having a separate estate-tax system for 2026. Connecticut is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Connecticut as having a separate estate-tax system for 2026. Connecticut is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Use the current-year Department of Revenue Services forms and instructions; amounts change.","Connecticut taxable gifts can affect later estate-tax computation.","Probate-court filing and state tax administration are related but distinct workstreams."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Connecticut","tax_year":2026,"code":"CT","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Connecticut administers both a state estate tax and a state gift tax, so lifetime and death transfers should be reviewed together.","planning_notes":["Use the current-year Department of Revenue Services forms and instructions; amounts change.","Connecticut taxable gifts can affect later estate-tax computation.","Probate-court filing and state tax administration are related but distinct workstreams."],"official_sources":[{"label":"Connecticut official statutes","url":"https://www.cga.ct.gov/current/pub/titles.htm","publisher":"Connecticut legislature"},{"label":"Connecticut official death-tax information","url":"https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information","publisher":"Connecticut tax authority"},{"label":"C.G.S. chapter 802b — decedents' estates and small estates","url":"https://www.cga.ct.gov/current/pub/chap_802b.htm","publisher":"Connecticut General Assembly"},{"label":"C.G.S. chapter 802c — trusts, directed trusts, qualified dispositions","url":"https://www.cga.ct.gov/current/PUB/chap_802c.htm","publisher":"Connecticut General Assembly"},{"label":"Connecticut Probate Courts","url":"https://www.ctprobate.gov/","publisher":"Connecticut Probate Courts"},{"label":"Connecticut trusts and estates tax information","url":"https://portal.ct.gov/drs/taxes/trust-and-estates/tax-information","publisher":"Connecticut Department of Revenue Services"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$15,000,000","estate_tax_rates":"12% of the taxable amount above the applicable exclusion","tax_rule_effective":"2026 dates of death","inheritance_tax_rates":null,"estate_tax":"Yes — $15,000,000; 12% of the taxable amount above the applicable exclusion","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Connecticut Probate Courts administer decedents' estates under chapter 802b and Probate Court Rules. Jurisdiction, fiduciary appointment, claims, tax clearance, accounting, and district practice must be coordinated.","small_estate":"Under C.G.S. §45a-273, an affidavit procedure may apply when the decedent owned no Connecticut real property solely and solely owned personal property does not exceed $40,000. The statute identifies eligible filers and interacts with the 30-day filing rule in §45a-275.","trust_framework":"Chapter 802c is the Connecticut Uniform Trust Code and also contains Connecticut's directed-trust and qualified-disposition regimes.","rule_against_perpetuities":"For covered trusts created on or after January 1, 2020, C.G.S. §45a-491 generally substitutes 800 years for the former 90-year alternate period unless the trust requires a shorter period; creation-date rules matter.","directed_trust":"Yes. C.G.S. §§45a-500b through 45a-500s enact the Uniform Directed Trust Act for covered arrangements.","dapt":"Yes, through the Connecticut Qualified Dispositions in Trust Act, C.G.S. §§45a-487j through 45a-487s. It requires a qualified trustee, Connecticut nexus, irrevocability, spendthrift terms, and other formalities; exceptions and avoidance periods mean protection is not absolute.","trust_income_tax":"Connecticut resident-trust status follows statutory settlor or decedent residence rules rather than merely fiduciary or beneficiary residence. Form CT-1041, Connecticut-source income, grantor treatment, and applicable credits/exemptions require current DRS review.","state_agencies":"Connecticut Probate Courts administer estates; the General Assembly publishes statutes; the Department of Revenue Services administers fiduciary, estate, and gift taxes.","href":"/states/connecticut","name":"Connecticut","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/connecticut-c8aaf51b89.svg","marker":""}},{"slug":"delaware","title":"Delaware Estate Planning","category":"states","summary":"The Estate Guide does not flag Delaware for a separate estate or inheritance tax in 2026. Delaware is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Delaware for a separate estate or inheritance tax in 2026. Delaware is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison.","A Delaware clause alone does not establish tax residence, court jurisdiction, or effective administration.","Directed roles should allocate duties and information rather than rely on labels.","Compare trustee quality, fees, court access, home-state public policy, and tax—not just statutory duration."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Delaware","tax_year":2026,"code":"DE","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":true,"why_it_matters":"Delaware's developed directed-trust, modification, administration, and specialized trust statutes make it a common situs candidate.","planning_notes":["A Delaware clause alone does not establish tax residence, court jurisdiction, or effective administration.","Directed roles should allocate duties and information rather than rely on labels.","Compare trustee quality, fees, court access, home-state public policy, and tax—not just statutory duration."],"official_sources":[{"label":"Delaware official statutes","url":"https://delcode.delaware.gov/","publisher":"Delaware legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/delaware","name":"Delaware","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/delaware-93275d9129.svg","marker":""}},{"slug":"district-of-columbia","title":"District of Columbia Estate Planning","category":"states","summary":"The Estate Guide flags District of Columbia as having a separate estate-tax system for 2026. District of Columbia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags District of Columbia as having a separate estate-tax system for 2026. District of Columbia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"District of Columbia","tax_year":2026,"code":"DC","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"District of Columbia official statutes","url":"https://code.dccouncil.gov/","publisher":"District of Columbia legislature"},{"label":"District of Columbia official death-tax information","url":"https://otr.cfo.dc.gov/page/estate-tax-forms","publisher":"District of Columbia tax authority"},{"label":"2026 District of Columbia Form D-76","url":"https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf","publisher":"District of Columbia Office of Tax and Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$4,988,400","estate_tax_rates":"11.2% to 16% under the 2026 D-76 table","tax_rule_effective":"Deaths from January 1 through December 31, 2026","inheritance_tax_rates":null,"estate_tax":"Yes — $4,988,400; 11.2% to 16% under the 2026 D-76 table","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/district-of-columbia","name":"District of Columbia","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/district-of-columbia-e0648d1a78.svg","marker":""}},{"slug":"florida","title":"Florida Estate Planning","category":"states","summary":"The Estate Guide does not flag Florida for a separate estate or inheritance tax in 2026. Florida is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Florida for a separate estate or inheritance tax in 2026. Florida is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case.","Homestead devise, creditor, and tax rules can limit otherwise routine trust or deed planning.","Domicile is supported by facts, not a declaration alone.","Review older powers and trusts after becoming a Florida resident."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Florida","tax_year":2026,"code":"FL","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":true,"why_it_matters":"Florida planning often turns on homestead, elective-share, domicile, and trust-funding rules as well as the absence of a separate state death tax.","planning_notes":["Homestead devise, creditor, and tax rules can limit otherwise routine trust or deed planning.","Domicile is supported by facts, not a declaration alone.","Review older powers and trusts after becoming a Florida resident."],"official_sources":[{"label":"Florida official statutes","url":"https://www.leg.state.fl.us/statutes/","publisher":"Florida legislature"},{"label":"Florida Courts — probate overview","url":"https://www.flcourts.gov/Courts-System/florida-courts-help/other-resources/probate","publisher":"Florida Courts"},{"label":"Florida Statutes chapter 735 — summary administration","url":"https://www.leg.state.fl.us/statutes/?App_mode=Display_Statute&URL=0700-0799%2F0735%2F0735.html","publisher":"Florida Legislature"},{"label":"Florida Trust Code — chapter 736","url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799%2F0736%2F0736.html","publisher":"Florida Legislature"},{"label":"Florida Statutes section 689.225 — perpetuities","url":"https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699%2F0689%2FSections%2F0689.225.html","publisher":"Florida Legislature"},{"label":"Florida Uniform Directed Trust Act","url":"https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&StatuteYear=2025&Title=-%3E2025-%3EChapter+736-%3EPart+XIV&URL=0700-0799%2F0736%2F0736PartXIVContentsIndex.html","publisher":"Florida Legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Circuit Court probate follows the Florida Probate Code and Probate Rules. Formal or summary administration, homestead, exempt property, creditor publication, and the decedent's will can materially change the path.","small_estate":"Summary administration may be available if the estate subject to administration, less property exempt from creditor claims, does not exceed $75,000, or if the decedent has been dead more than two years. A testate decedent's will must not direct formal administration.","trust_framework":"Chapter 736 is the Florida Trust Code and covers creation, administration, duties, modification, creditor rights, and specialized directed-trust provisions.","rule_against_perpetuities":"Florida's substitute period is generally 360 years for trusts created January 1, 2001 through June 30, 2022, and 1,000 years for trusts created on or after July 1, 2022, subject to section 689.225 and its exclusions.","directed_trust":"Yes. Part XIV of chapter 736 is Florida's Uniform Directed Trust Act.","dapt":"No broad DAPT regime for an ordinary self-settled interest. Section 736.0505 generally exposes revocable property and the maximum amount distributable to or for a settlor, subject to specific statutory exceptions.","trust_income_tax":"Florida has no general individual fiduciary income tax. Federal tax, source-state tax, beneficiary residence, and Florida corporate-income-tax classification for a business trust or taxable entity can still matter.","state_agencies":"Florida Circuit Courts and clerks handle probate; Florida Courts publishes statewide help; the Legislature publishes chapters 733, 735, and 736; the Department of Revenue administers applicable state taxes.","href":"/states/florida","name":"Florida","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/florida-05f6dd2e7f.svg","marker":""}},{"slug":"georgia","title":"Georgia Estate Planning","category":"states","summary":"The Estate Guide does not flag Georgia for a separate estate or inheritance tax in 2026. Georgia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Georgia for a separate estate or inheritance tax in 2026. Georgia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Georgia","tax_year":2026,"code":"GA","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Georgia official statutes","url":"https://www.legis.ga.gov/","publisher":"Georgia legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/georgia","name":"Georgia","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/georgia-e8590d3ae0.svg","marker":""}},{"slug":"hawaii","title":"Hawaii Estate Planning","category":"states","summary":"The Estate Guide flags Hawaii as having a separate estate-tax system for 2026. Hawaii is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Hawaii as having a separate estate-tax system for 2026. Hawaii is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Hawaii","tax_year":2026,"code":"HI","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Hawaii official statutes","url":"https://www.capitol.hawaii.gov/hrscurrent/","publisher":"Hawaii legislature"},{"label":"Hawaii official death-tax information","url":"https://tax.hawaii.gov/forms/a1_b3_6estate/","publisher":"Hawaii tax authority"},{"label":"Hawaii Revised Statutes §236E-6","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0006.htm","publisher":"Hawaii Legislature"},{"label":"Hawaii Revised Statutes §236E-8","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0008.htm","publisher":"Hawaii Legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$5,490,000 under current statute","estate_tax_rates":"10% to 20%","tax_rule_effective":"Current statute; verify the form revision for a 2026 filing","inheritance_tax_rates":null,"estate_tax":"Yes — $5,490,000 under current statute; 10% to 20%","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/hawaii","name":"Hawaii","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/hawaii-6d06f73f2d.svg","marker":""}},{"slug":"idaho","title":"Idaho Estate Planning","category":"states","summary":"The Estate Guide does not flag Idaho for a separate estate or inheritance tax in 2026. Idaho is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Idaho for a separate estate or inheritance tax in 2026. Idaho is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Idaho","tax_year":2026,"code":"ID","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Idaho official statutes","url":"https://legislature.idaho.gov/statutesrules/idstat/","publisher":"Idaho legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/idaho","name":"Idaho","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/idaho-25d6104a7b.svg","marker":""}},{"slug":"illinois","title":"Illinois Estate Planning","category":"states","summary":"The Estate Guide flags Illinois as having a separate estate-tax system for 2026. Illinois is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Illinois as having a separate estate-tax system for 2026. Illinois is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Model Illinois exposure independently and use current Attorney General materials.","Marital and family-trust funding formulas should account for both state and federal systems.","Illinois real estate can create state administration and tax questions for nonresidents."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Illinois","tax_year":2026,"code":"IL","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Illinois has a separate estate-tax system that does not simply track the federal filing threshold.","planning_notes":["Model Illinois exposure independently and use current Attorney General materials.","Marital and family-trust funding formulas should account for both state and federal systems.","Illinois real estate can create state administration and tax questions for nonresidents."],"official_sources":[{"label":"Illinois official statutes","url":"https://www.ilga.gov/legislation/ilcs/ilcs.asp","publisher":"Illinois legislature"},{"label":"Illinois official death-tax information","url":"https://illinoisattorneygeneral.gov/Page-Attachments/EstateTax.html","publisher":"Illinois tax authority"},{"label":"Illinois estate tax information and calculator","url":"https://illinoisattorneygeneral.gov/estate-taxes/","publisher":"Illinois Attorney General"},{"label":"755 ILCS 5/25-1 — small-estate affidavit","url":"https://www.ilga.gov/documents/legislation/ilcs/documents/075500050K25-1.htm","publisher":"Illinois General Assembly"},{"label":"Illinois Trust Code","url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4001&ActName=Illinois+Trust+Code.&ChapAct=760+ILCS+3%2F&Chapter=&ChapterID=61&MajorTopic=","publisher":"Illinois General Assembly"},{"label":"760 ILCS 3/808 — directed trusts","url":"https://www.ilga.gov/documents/legislation/ilcs/documents/076000030K808.htm","publisher":"Illinois General Assembly"},{"label":"760 ILCS 3/1404 — perpetuities and qualified perpetual trusts","url":"https://www.ilga.gov/documents/legislation/ilcs/documents/076000030K1404.htm","publisher":"Illinois General Assembly"},{"label":"2025 Illinois Form IL-1041 instructions","url":"https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/fiduciary/il-1041-instr.pdf","publisher":"Illinois Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$4,000,000 taxable-estate threshold","estate_tax_rates":"Use the official 2026 interrelated estate-tax calculator; not a simple bracket range","tax_rule_effective":"Illinois Attorney General calculator covers 2026","inheritance_tax_rates":null,"estate_tax":"Yes — $4,000,000 taxable-estate threshold; Use the official 2026 interrelated estate-tax calculator; not a simple bracket range","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Circuit Court probate under the Probate Act of 1975 covers independent or supervised administration, representative appointment, notices, claims, inventory, accounting, and distribution. County clerk forms and practice matter.","small_estate":"A small-estate affidavit under 755 ILCS 5/25-1 may be used for qualifying personal property not exceeding $150,000, excluding registered motor vehicles, when no letters are outstanding and no petition for letters is contemplated or pending; every statutory affidavit condition must be met.","trust_framework":"760 ILCS 3 is the Illinois Trust Code and governs trust creation, administration, duties, modification, creditor rights, directed trusts, decanting, and perpetuities provisions.","rule_against_perpetuities":"Illinois retains the common-law rule as modified in Article 14 of the Trust Code, but section 1404 exempts a statutorily defined qualified perpetual trust. The instrument and qualification rules determine whether the exemption applies.","directed_trust":"Yes. 760 ILCS 3/808 recognizes investment and distribution trust advisers, trust protectors, directing parties, and excluded fiduciaries, with detailed duty and liability rules.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. 760 ILCS 3/505 generally permits a creditor to reach the maximum amount distributable to or for the settlor, subject to listed exceptions.","trust_income_tax":"Illinois treats a testamentary trust of an Illinois decedent and an irrevocable trust whose grantor was domiciled in Illinois when it became irrevocable as resident under its statutory definition. Current IL-1041 rules, Illinois-source income, grantor treatment, and constitutional nexus must also be considered.","state_agencies":"Illinois Circuit Courts and clerks administer probate; the General Assembly publishes the ILCS; the Department of Revenue administers fiduciary income tax; the Attorney General administers Illinois estate tax.","href":"/states/illinois","name":"Illinois","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/illinois-dad7a51830.svg","marker":""}},{"slug":"indiana","title":"Indiana Estate Planning","category":"states","summary":"The Estate Guide does not flag Indiana for a separate estate or inheritance tax in 2026. Indiana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Indiana for a separate estate or inheritance tax in 2026. Indiana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Indiana","tax_year":2026,"code":"IN","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Indiana official statutes","url":"https://iga.in.gov/laws/current/ic/titles","publisher":"Indiana legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/indiana","name":"Indiana","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/indiana-741df83d98.svg","marker":""}},{"slug":"iowa","title":"Iowa Estate Planning","category":"states","summary":"The Estate Guide does not flag Iowa for a separate estate or inheritance tax in 2026. Iowa is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Iowa for a separate estate or inheritance tax in 2026. Iowa is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Iowa","tax_year":2026,"code":"IA","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Iowa official statutes","url":"https://www.legis.iowa.gov/law/iowaCode","publisher":"Iowa legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/iowa","name":"Iowa","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/iowa-255bf8e794.svg","marker":""}},{"slug":"kansas","title":"Kansas Estate Planning","category":"states","summary":"The Estate Guide does not flag Kansas for a separate estate or inheritance tax in 2026. Kansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Kansas for a separate estate or inheritance tax in 2026. Kansas is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Kansas","tax_year":2026,"code":"KS","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Kansas official statutes","url":"https://www.ksrevisor.gov/statutes/","publisher":"Kansas legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/kansas","name":"Kansas","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/kansas-b5a7df1194.svg","marker":""}},{"slug":"kentucky","title":"Kentucky Estate Planning","category":"states","summary":"The Estate Guide flags Kentucky as having an inheritance-tax system for 2026. Kentucky is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Kentucky as having an inheritance-tax system for 2026. Kentucky is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: yes (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Kentucky","tax_year":2026,"code":"KY","state_estate_tax":"no","state_inheritance_tax":"yes","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Kentucky official statutes","url":"https://apps.legislature.ky.gov/law/statutes/","publisher":"Kentucky legislature"},{"label":"Kentucky official death-tax information","url":"https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx","publisher":"Kentucky tax authority"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":"Class A family is exempt; Class B is 4% to 16% after a $1,000 exemption; Class C is 6% to 16% after a $500 exemption","inheritance_tax":"Yes — Class A family is exempt; Class B is 4% to 16% after a $1,000 exemption; Class C is 6% to 16% after a $500 exemption","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/kentucky","name":"Kentucky","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/kentucky-c38975153e.svg","marker":""}},{"slug":"louisiana","title":"Louisiana Estate Planning","category":"states","summary":"The Estate Guide does not flag Louisiana for a separate estate or inheritance tax in 2026. Louisiana is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Louisiana for a separate estate or inheritance tax in 2026. Louisiana is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Louisiana","tax_year":2026,"code":"LA","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Louisiana official statutes","url":"https://www.legis.la.gov/Legis/Laws_Toc.aspx","publisher":"Louisiana legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/louisiana","name":"Louisiana","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/louisiana-30143aed0d.svg","marker":""}},{"slug":"maine","title":"Maine Estate Planning","category":"states","summary":"The Estate Guide flags Maine as having a separate estate-tax system for 2026. Maine is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Maine as having a separate estate-tax system for 2026. Maine is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Maine","tax_year":2026,"code":"ME","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Maine official statutes","url":"https://legislature.maine.gov/statutes/","publisher":"Maine legislature"},{"label":"Maine official death-tax information","url":"https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me","publisher":"Maine tax authority"},{"label":"Maine 2026 estate-tax forms","url":"https://www.maine.gov/revenue/tax-return-forms/estate-tax-2026","publisher":"Maine Revenue Services"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$7,160,000","estate_tax_rates":"8%, 10%, and 12% brackets","tax_rule_effective":"2026 dates of death","inheritance_tax_rates":null,"estate_tax":"Yes — $7,160,000; 8%, 10%, and 12% brackets","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/maine","name":"Maine","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/maine-cddea6432a.svg","marker":""}},{"slug":"maryland","title":"Maryland Estate Planning","category":"states","summary":"The Estate Guide flags Maryland as having a separate estate-tax system and an inheritance-tax system for 2026. Maryland is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Maryland as having a separate estate-tax system and an inheritance-tax system for 2026. Maryland is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: yes (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Estate tax and inheritance tax use different bases, exemptions, administrators, and beneficiary concepts.","The Register of Wills handles inheritance-tax functions while the Comptroller administers estate tax.","Beneficiary relationship and asset location can matter even below federal estate-tax filing levels."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Maryland","tax_year":2026,"code":"MD","state_estate_tax":"yes","state_inheritance_tax":"yes","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Maryland is the only jurisdiction in this directory flagged for both estate tax and inheritance tax.","planning_notes":["Estate tax and inheritance tax use different bases, exemptions, administrators, and beneficiary concepts.","The Register of Wills handles inheritance-tax functions while the Comptroller administers estate tax.","Beneficiary relationship and asset location can matter even below federal estate-tax filing levels."],"official_sources":[{"label":"Maryland official statutes","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/Statutes","publisher":"Maryland legislature"},{"label":"Maryland official death-tax information","url":"https://www.marylandtaxes.gov/business/estate-inheritance/","publisher":"Maryland tax authority"},{"label":"Maryland estate-tax statute §7-309","url":"https://mgaleg.maryland.gov/mgawebsite/laws/StatuteText?article=gtg&enactments=false&section=7-309","publisher":"Maryland General Assembly"},{"label":"Maryland inheritance-tax exemptions §7-203","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false&section=7-203","publisher":"Maryland General Assembly"},{"label":"Maryland inheritance-tax rate §7-204","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false&section=7-204","publisher":"Maryland General Assembly"},{"label":"Maryland E&T §5-601 — small-estate definition","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get&section=5-601","publisher":"Maryland General Assembly"},{"label":"Maryland Trust Act — E&T §14.5-101","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=get&section=14.5-101","publisher":"Maryland General Assembly"},{"label":"Maryland E&T §11-102 — perpetuities","url":"https://mgaleg.maryland.gov/2026RS/Statute_Web/get/11-102.pdf","publisher":"Maryland General Assembly"},{"label":"Maryland E&T §14.5-808 — advisers and directed trusts","url":"https://mgaleg.maryland.gov/2026RS/Statute_Web/get/14.5-808.pdf","publisher":"Maryland General Assembly"},{"label":"Maryland fiduciary tax guidance","url":"https://www.marylandtaxes.gov/forms/Tax_Publications/Administrative_Releases/Income_and_Estate_Tax_Releases/ar_it16.pdf","publisher":"Comptroller of Maryland"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$5,000,000 applicable exclusion","estate_tax_rates":"Legacy state-death-tax-credit computation, capped at 16%; verify the current worksheet","tax_rule_effective":"Deaths on or after January 1, 2019, including 2026","inheritance_tax_rates":"10% for nonexempt transfers; broad statutory family and entity exemptions apply","estate_tax":"Yes — $5,000,000 applicable exclusion; Legacy state-death-tax-credit computation, capped at 16%; verify the current worksheet","inheritance_tax":"Yes — 10% for nonexempt transfers; broad statutory family and entity exemptions apply","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"The Register of Wills and Orphans' Court administer estates under the Estates and Trusts Article. Administrative or judicial probate, notice, claims, inventories, accounts, inheritance tax, and county practice must be coordinated.","small_estate":"A Maryland small estate generally means probate property valued at $50,000 or less, or $100,000 or less if the surviving spouse is the sole legatee or heir. Value is fair market value less secured debt, and Title 5, Subtitle 6 supplies the procedure.","trust_framework":"Title 14.5 is the Maryland Trust Act and governs creation, administration, duties, modification, creditor rights, and adviser-directed arrangements.","rule_against_perpetuities":"Maryland preserves the common-law rule, but E&T §11-102 excludes a qualifying trust whose governing instrument states the rule does not apply and gives a trustee or other authorized person a sufficiently long power to sell, lease, or mortgage. Exact drafting controls.","directed_trust":"Yes, through E&T §14.5-808. A person holding a power to direct, consent to, or disapprove specified trustee decisions is treated as an adviser and generally as a fiduciary, with statutory trustee protections and exceptions.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. E&T §14.5-508 generally lets a creditor reach the lesser of its claim or the maximum amount distributable to or for the settlor, subject to exceptions.","trust_income_tax":"A resident trust can arise from a Maryland decedent's will, a current Maryland grantor, or principal Maryland administration. Resident fiduciaries generally report worldwide fiduciary income and local tax; nonresidents report Maryland-source income under Form 504 rules.","state_agencies":"County Registers of Wills and Orphans' Courts administer estates; the General Assembly publishes the code; the Comptroller administers fiduciary, estate, and inheritance taxes.","href":"/states/maryland","name":"Maryland","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/maryland-685fc5bcc4.svg","marker":""}},{"slug":"massachusetts","title":"Massachusetts Estate Planning","category":"states","summary":"The Estate Guide flags Massachusetts as having a separate estate-tax system for 2026. Massachusetts is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Massachusetts as having a separate estate-tax system for 2026. Massachusetts is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Do not substitute the federal filing threshold for the Massachusetts analysis.","Real and tangible property can create issues for nonresident estates.","Trust funding, portability, QTIP, and basis tradeoffs should be modeled together."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Massachusetts","tax_year":2026,"code":"MA","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Massachusetts applies its own estate-tax filing and computation rules, making domicile, gross-estate composition, and current forms important.","planning_notes":["Do not substitute the federal filing threshold for the Massachusetts analysis.","Real and tangible property can create issues for nonresident estates.","Trust funding, portability, QTIP, and basis tradeoffs should be modeled together."],"official_sources":[{"label":"Massachusetts official statutes","url":"https://malegislature.gov/Laws/GeneralLaws","publisher":"Massachusetts legislature"},{"label":"Massachusetts official death-tax information","url":"https://www.mass.gov/estate-tax","publisher":"Massachusetts tax authority"},{"label":"Massachusetts estate-tax guide","url":"https://www.mass.gov/info-details/massachusetts-estate-tax-guide","publisher":"Massachusetts Department of Revenue"},{"label":"Massachusetts voluntary administration guide","url":"https://www.mass.gov/info-details/mupc-estate-administration-procedural-guide-voluntary-administration","publisher":"Massachusetts Court System"},{"label":"G.L. c.190B, §3-1201 — voluntary administration","url":"https://www.mass.gov/info-details/mass-general-laws-c190b-ss-3-1201","publisher":"Commonwealth of Massachusetts"},{"label":"G.L. chapter 203E — Massachusetts Uniform Trust Code","url":"https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter203E","publisher":"Massachusetts Legislature"},{"label":"G.L. c.190B, §2-901 — perpetuities","url":"https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section2-901","publisher":"Massachusetts Legislature"},{"label":"2025 Massachusetts Form 2 instructions","url":"https://www.mass.gov/doc/2025-form-2-instructions/download","publisher":"Massachusetts Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$2,000,000 gross-estate filing threshold","estate_tax_rates":"0.8% to 16%; revised computation applies after August 1, 2025","tax_rule_effective":"2026 dates of death","inheritance_tax_rates":null,"estate_tax":"Yes — $2,000,000 gross-estate filing threshold; 0.8% to 16%; revised computation applies after August 1, 2025","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"The Probate and Family Court administers estates under the Massachusetts Uniform Probate Code. Informal or formal probate, creditor periods, bond, notice, and county venue depend on the proceeding and facts.","small_estate":"Voluntary administration under G.L. c.190B, §3-1201 generally requires a Massachusetts resident decedent, entirely personal property not exceeding $25,000 excluding one motor vehicle, a 30-day wait, and no pending personal-representative petition.","trust_framework":"G.L. chapter 203E is the Massachusetts Uniform Trust Code and governs creation, administration, duties, modification, creditor rights, and powers to direct.","rule_against_perpetuities":"G.L. c.190B, §2-901 generally uses lives in being plus 21 years or a 90-year alternate vesting period, subject to exclusions.","directed_trust":"Massachusetts has a UTC-style power-to-direct rule in G.L. c.203E, §808; it is not a standalone Uniform Directed Trust Act and the instrument plus fiduciary standards remain important.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. G.L. c.203E, §505 generally permits a creditor to reach the maximum amount distributable to or for the settlor, subject to exceptions.","trust_income_tax":"Massachusetts Form 2 rules distinguish resident and nonresident trusts. For an inter vivos trust, Massachusetts trustee presence plus the statutory grantor nexus is important; testamentary trust residence follows separate rules, and Massachusetts-source income can be taxable regardless.","state_agencies":"The Probate and Family Court and its registries administer estates; the General Court publishes statutes; the Department of Revenue administers fiduciary and estate tax.","href":"/states/massachusetts","name":"Massachusetts","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/massachusetts-5109197a09.svg","marker":""}},{"slug":"michigan","title":"Michigan Estate Planning","category":"states","summary":"The Estate Guide does not flag Michigan for a separate estate or inheritance tax in 2026. Michigan is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Michigan for a separate estate or inheritance tax in 2026. Michigan is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Michigan","tax_year":2026,"code":"MI","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Michigan official statutes","url":"https://legislature.mi.gov/Laws/MCL","publisher":"Michigan legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/michigan","name":"Michigan","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/michigan-5027b3a46d.svg","marker":""}},{"slug":"minnesota","title":"Minnesota Estate Planning","category":"states","summary":"The Estate Guide flags Minnesota as having a separate estate-tax system for 2026. Minnesota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Minnesota as having a separate estate-tax system for 2026. Minnesota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Minnesota","tax_year":2026,"code":"MN","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Minnesota official statutes","url":"https://www.revisor.mn.gov/statutes/","publisher":"Minnesota legislature"},{"label":"Minnesota official death-tax information","url":"https://www.revenue.state.mn.us/estate-tax","publisher":"Minnesota tax authority"},{"label":"Minnesota estate-tax filing requirement","url":"https://www.revenue.state.mn.us/estate-tax-filing-requirement","publisher":"Minnesota Department of Revenue"},{"label":"Minnesota estate-tax rates","url":"https://www.revenue.state.mn.us/estate-tax-rates","publisher":"Minnesota Department of Revenue"},{"label":"Minnesota probate and small-estate court guidance","url":"https://www.mncourts.gov/Help-Topics/Probate-Wills-and-Estates.aspx","publisher":"Minnesota Judicial Branch"},{"label":"Minnesota Trust Code — chapter 501C","url":"https://www.revisor.mn.gov/statutes/cite/501C","publisher":"Minnesota Revisor of Statutes"},{"label":"Minnesota statutory Rule Against Perpetuities — chapter 501A","url":"https://www.revisor.mn.gov/statutes/cite/501A/full","publisher":"Minnesota Revisor of Statutes"},{"label":"Minn. Stat. §501C.0505 — settlor's creditors","url":"https://www.revisor.mn.gov/statutes/cite/501C.0505","publisher":"Minnesota Revisor of Statutes"},{"label":"Minnesota resident trusts","url":"https://www.revenue.state.mn.us/resident-trusts","publisher":"Minnesota Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$3,000,000","estate_tax_rates":"13% to 16%","tax_rule_effective":"2020 and later deaths, including 2026","inheritance_tax_rates":null,"estate_tax":"Yes — $3,000,000; 13% to 16%","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"District Court probate under chapter 524 includes informal and formal proceedings, personal-representative appointment, notice, claims, inventory, accounting, and distribution. County procedure and real-property status matter.","small_estate":"Minn. Stat. §524.3-1201 permits a personal-property affidavit after 30 days when the net probate estate does not exceed $75,000, no real property is involved, and no personal representative application or petition is pending or granted.","trust_framework":"Chapter 501C is the Minnesota Trust Code and covers creation, administration, duties, modification, creditor rules, judicial proceedings, and directed trusts.","rule_against_perpetuities":"Chapter 501A uses lives in being plus 21 years or a 90-year alternate period generally; for a trust created on or after August 1, 2025, section 501A.01 substitutes 500 years for 90 years unless the trust requires a shorter period.","directed_trust":"Yes. Minn. Stat. §501C.0808 recognizes investment and distribution trust advisers, trust protectors, directing parties, and excluded fiduciaries.","dapt":"No broad DAPT regime for an ordinary self-settled interest. Minn. Stat. §501C.0505 generally permits a creditor to reach the maximum amount distributable to or for the settlor.","trust_income_tax":"Minnesota taxes resident trusts under statutory creation/domicile rules, subject to constitutional minimum-connection analysis and Form M2RT. Form M2 is generally required when an estate or trust has at least $600 of Minnesota-allocable gross income or a nonresident-alien beneficiary.","state_agencies":"Minnesota District Courts and the Judicial Branch administer probate; the Revisor publishes statutes; the Department of Revenue administers fiduciary and estate tax.","href":"/states/minnesota","name":"Minnesota","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/minnesota-1513c8d30f.svg","marker":""}},{"slug":"mississippi","title":"Mississippi Estate Planning","category":"states","summary":"The Estate Guide does not flag Mississippi for a separate estate or inheritance tax in 2026. Mississippi is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Mississippi for a separate estate or inheritance tax in 2026. Mississippi is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Mississippi","tax_year":2026,"code":"MS","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Mississippi official statutes","url":"https://www.legislature.ms.gov/laws/mississippi-code/","publisher":"Mississippi legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/mississippi","name":"Mississippi","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/mississippi-4c2c4f0ff0.svg","marker":""}},{"slug":"missouri","title":"Missouri Estate Planning","category":"states","summary":"The Estate Guide does not flag Missouri for a separate estate or inheritance tax in 2026. Missouri is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Missouri for a separate estate or inheritance tax in 2026. Missouri is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Missouri","tax_year":2026,"code":"MO","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Missouri official statutes","url":"https://revisor.mo.gov/main/Home.aspx","publisher":"Missouri legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/missouri","name":"Missouri","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/missouri-ccc33d95f1.svg","marker":""}},{"slug":"montana","title":"Montana Estate Planning","category":"states","summary":"The Estate Guide does not flag Montana for a separate estate or inheritance tax in 2026. Montana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Montana for a separate estate or inheritance tax in 2026. Montana is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Montana","tax_year":2026,"code":"MT","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Montana official statutes","url":"https://archive.legmt.gov/bills/mca/","publisher":"Montana legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/montana","name":"Montana","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/montana-00c5cceca7.svg","marker":""}},{"slug":"nebraska","title":"Nebraska Estate Planning","category":"states","summary":"The Estate Guide flags Nebraska as having an inheritance-tax system for 2026. Nebraska is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Nebraska as having an inheritance-tax system for 2026. Nebraska is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: yes (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Nebraska","tax_year":2026,"code":"NE","state_estate_tax":"no","state_inheritance_tax":"yes","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Nebraska official statutes","url":"https://nebraskalegislature.gov/laws/browse-statutes.php","publisher":"Nebraska legislature"},{"label":"Nebraska official death-tax information","url":"https://revenue.nebraska.gov/PAD/inheritance-tax","publisher":"Nebraska tax authority"},{"label":"Nebraska inheritance tax §77-2004","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2004","publisher":"Nebraska Legislature"},{"label":"Nebraska inheritance tax §77-2005","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2005","publisher":"Nebraska Legislature"},{"label":"Nebraska inheritance tax §77-2006","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2006","publisher":"Nebraska Legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":"Current for deaths on or after January 1, 2023, including 2026","inheritance_tax_rates":"Spouse exempt; close relatives 1% after $100,000; specified extended family 11% after $40,000; others 15% after $25,000","inheritance_tax":"Yes — Spouse exempt; close relatives 1% after $100,000; specified extended family 11% after $40,000; others 15% after $25,000","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/nebraska","name":"Nebraska","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/nebraska-1fdddbcedf.svg","marker":""}},{"slug":"nevada","title":"Nevada Estate Planning","category":"states","summary":"The Estate Guide does not flag Nevada for a separate estate or inheritance tax in 2026. Nevada is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Nevada for a separate estate or inheritance tax in 2026. Nevada is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison.","Community-property classification and trust situs are separate questions.","A Nevada trustee or clause does not automatically eliminate another state's income tax or public policy.","Protection claims depend on timing, solvency, administration, and conflict-of-laws facts."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Nevada","tax_year":2026,"code":"NV","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":true,"why_it_matters":"Nevada combines general community-property law with specialized directed, spendthrift, and long-duration trust features.","planning_notes":["Community-property classification and trust situs are separate questions.","A Nevada trustee or clause does not automatically eliminate another state's income tax or public policy.","Protection claims depend on timing, solvency, administration, and conflict-of-laws facts."],"official_sources":[{"label":"Nevada official statutes","url":"https://www.leg.state.nv.us/NRS/","publisher":"Nevada legislature"},{"label":"NRS chapter 146 — small-estate procedures","url":"https://www.leg.state.nv.us/nrs/nrs-146.html","publisher":"Nevada Legislature"},{"label":"NRS chapter 163 — trusts and directed fiduciaries","url":"https://www.leg.state.nv.us/NRS/NRS-163.html","publisher":"Nevada Legislature"},{"label":"NRS chapter 111 — perpetuities","url":"https://www.leg.state.nv.us/NRS/NRS-111.html","publisher":"Nevada Legislature"},{"label":"NRS chapter 166 — spendthrift trusts","url":"https://www.leg.state.nv.us/nrs/nrs-166.html","publisher":"Nevada Legislature"},{"label":"Nevada tax types","url":"https://tax.nv.gov/category/tax-types/","publisher":"Nevada Department of Taxation"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Nevada District Court probate under Title 12 includes full administration, summary administration, set-aside, and affidavit procedures. Real-property status, claimant identity, gross value, liens, and date of death determine the available route.","small_estate":"Current NRS 146 distinguishes procedures: court set-aside may apply to an estate not exceeding $150,000; a personal-property affidavit generally requires 40 days and no Nevada real property, with a $150,000 cap for a surviving spouse and $25,000 for another claimant. Motor vehicles are excluded from the affidavit value cap under the statute.","trust_framework":"NRS chapter 163 supplies Nevada trust administration law, supplemented by chapter 166 for spendthrift trusts and other Title 13 provisions.","rule_against_perpetuities":"Nevada's statutory trust period is generally 365 years under NRS chapter 111, subject to the statute's creation and exclusion rules.","directed_trust":"Yes. NRS 163.553–163.557 recognize trust advisers, trust protectors, directed fiduciaries, and statutory allocation of powers and liability.","dapt":"Yes, through Nevada's specialized spendthrift-trust regime in NRS chapter 166. A qualifying self-settled arrangement requires an irrevocable, discretionary structure and Nevada trustee/nexus; exceptions, fraudulent-transfer principles, and NRS 166.170 limitation periods prevent treating protection as absolute.","trust_income_tax":"Nevada imposes no general individual fiduciary net-income tax. Federal tax, another state's resident/source rules, beneficiary taxation, and taxes applicable to a business entity or commerce can still apply.","state_agencies":"Nevada District Courts and clerks handle probate; the Legislature publishes NRS; the Department of Taxation administers applicable state taxes.","href":"/states/nevada","name":"Nevada","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/nevada-95fdd1cb9c.svg","marker":""}},{"slug":"new-hampshire","title":"New Hampshire Estate Planning","category":"states","summary":"The Estate Guide does not flag New Hampshire for a separate estate or inheritance tax in 2026. New Hampshire is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag New Hampshire for a separate estate or inheritance tax in 2026. New Hampshire is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"New Hampshire","tax_year":2026,"code":"NH","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"New Hampshire official statutes","url":"https://gc.nh.gov/rsa/html/indexes/default.html","publisher":"New Hampshire legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/new-hampshire","name":"New Hampshire","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/new-hampshire-070cb38946.svg","marker":""}},{"slug":"new-jersey","title":"New Jersey Estate Planning","category":"states","summary":"The Estate Guide flags New Jersey as having an inheritance-tax system for 2026. New Jersey is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags New Jersey as having an inheritance-tax system for 2026. New Jersey is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: yes (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"New Jersey","tax_year":2026,"code":"NJ","state_estate_tax":"no","state_inheritance_tax":"yes","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"New Jersey official statutes","url":"https://lis.njleg.state.nj.us/nxt/gateway.dll","publisher":"New Jersey legislature"},{"label":"New Jersey official death-tax information","url":"https://www.nj.gov/treasury/taxation/inheritance-estate/inheritance.shtml","publisher":"New Jersey tax authority"},{"label":"New Jersey inheritance-tax rates","url":"https://nj.gov/treasury/taxation/taxamnesty/treasury/taxation/inheritance-estate/tax-rates.shtml","publisher":"New Jersey Division of Taxation"},{"label":"P.L.2015, c.232 — N.J.S. 3B:10-3 and 3B:10-4 small-estate limits","url":"https://pub.njleg.gov/bills/2014/AL15/232_.HTM","publisher":"New Jersey Legislature"},{"label":"New Jersey Uniform Trust Code — P.L.2015, c.276","url":"https://pub.njleg.gov/bills/2014/AL15/276_.HTM","publisher":"New Jersey Legislature"},{"label":"N.J.S. 46:2F-9 and 46:2F-10 — perpetuities and alienation","url":"https://pub.njleg.gov/bills/9899/pl99/159_.htm","publisher":"New Jersey Legislature"},{"label":"2025 Form NJ-1041 instructions","url":"https://nj.gov/treasury/taxation/pdf/current/1041i.pdf","publisher":"New Jersey Division of Taxation"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":"Classes A and E are exempt; Class C is 11% to 16% after $25,000; Class D is 15% to 16% with a special under-$500 rule","inheritance_tax":"Yes — Classes A and E are exempt; Class C is 11% to 16% after $25,000; Class D is 15% to 16% with a special under-$500 rule","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"County Surrogates handle uncontested probate and administration, while the Superior Court Chancery Division, Probate Part handles contested or judicial matters. Intestacy, bond, notices, creditor claims, inheritance-tax releases, and county practice matter.","small_estate":"For an intestate estate with no administration, a surviving spouse, civil-union partner, or domestic partner may use the statutory procedure when total real and personal assets do not exceed $50,000. If none exists, one heir may act with written consent of the remaining heirs when the estate does not exceed $20,000.","trust_framework":"N.J.S. 3B:31-1 through 3B:31-84 is New Jersey's Uniform Trust Code and governs creation, administration, duties, modification, creditor rights, and powers to direct.","rule_against_perpetuities":"N.J.S. 46:2F-9 abrogates the common-law RAP, while 46:2F-10 separately limits suspension of the power of alienation generally to lives in being plus 21 years. The instrument's transfer powers and statutory exceptions must be analyzed.","directed_trust":"Yes. N.J.S. 3B:31-61 and 3B:31-62 recognize powers to direct and investment advisers, including good-faith or fiduciary standards and specified trustee obligations.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. N.J.S. 3B:31-39 generally permits a creditor to reach the maximum amount distributable to or for the settlor.","trust_income_tax":"Resident status generally follows the New Jersey domicile of the decedent or transferor at the relevant creation or irrevocability date. A resident trust with no New Jersey tangible assets, source income, or trustees may be non-taxable but still must file NJ-1041 with the required certification.","state_agencies":"County Surrogates and the Superior Court Probate Part administer estates; the Legislature publishes statutes; the Division of Taxation administers fiduciary and inheritance tax.","href":"/states/new-jersey","name":"New Jersey","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/new-jersey-eeb9dd4fda.svg","marker":""}},{"slug":"new-mexico","title":"New Mexico Estate Planning","category":"states","summary":"The Estate Guide does not flag New Mexico for a separate estate or inheritance tax in 2026. New Mexico is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag New Mexico for a separate estate or inheritance tax in 2026. New Mexico is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"New Mexico","tax_year":2026,"code":"NM","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"New Mexico official statutes","url":"https://nmonesource.com/nmos/en/nav.do","publisher":"New Mexico legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/new-mexico","name":"New Mexico","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/new-mexico-2599e12f88.svg","marker":""}},{"slug":"new-york","title":"New York Estate Planning","category":"states","summary":"The Estate Guide flags New York as having a separate estate-tax system for 2026. New York is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags New York as having a separate estate-tax system for 2026. New York is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Use current Department of Taxation and Finance materials for the applicable date of death.","Domicile disputes can turn on a pattern of facts across homes and relationships.","Trust residency and source income can matter even when an out-of-state trustee is used."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"New York","tax_year":2026,"code":"NY","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"New York has a separate estate tax and detailed execution, probate, trust, and state income-tax rules.","planning_notes":["Use current Department of Taxation and Finance materials for the applicable date of death.","Domicile disputes can turn on a pattern of facts across homes and relationships.","Trust residency and source income can matter even when an out-of-state trustee is used."],"official_sources":[{"label":"New York official statutes","url":"https://www.nysenate.gov/legislation/laws","publisher":"New York legislature"},{"label":"New York official death-tax information","url":"https://www.tax.ny.gov/pit/estate/","publisher":"New York tax authority"},{"label":"New York estate tax","url":"https://www.tax.ny.gov/pit/estate/etidx.htm","publisher":"New York Department of Taxation and Finance"},{"label":"Current New York Form ET-706","url":"https://www.tax.ny.gov/pdf/current_forms/et/et706_fill_in.pdf","publisher":"New York Department of Taxation and Finance"},{"label":"New York Courts — small estate / voluntary administration","url":"https://www.nycourts.gov/help/when-someone-dies/small-estate-when-person-dies-less-50000","publisher":"New York State Unified Court System"},{"label":"SCPA article 13 — small estates","url":"https://www.nysenate.gov/legislation/laws/SCP/A13","publisher":"New York State Senate"},{"label":"EPTL article 7 — trusts","url":"https://www.nysenate.gov/legislation/laws/EPT/A7","publisher":"New York State Senate"},{"label":"EPTL 9-1.1 — perpetuities and suspension of alienation","url":"https://www.nysenate.gov/legislation/laws/EPT/9-1.1","publisher":"New York State Senate"},{"label":"New York Form IT-205 instructions","url":"https://www.tax.ny.gov/forms/current-forms/it/it205i.htm","publisher":"New York Department of Taxation and Finance"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$7,350,000 basic exclusion amount","estate_tax_rates":"3.06% to 16%; the applicable credit phases out near the exclusion","tax_rule_effective":"2026 dates of death","inheritance_tax_rates":null,"estate_tax":"Yes — $7,350,000 basic exclusion amount; 3.06% to 16%; the applicable credit phases out near the exclusion","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"The Surrogate's Court handles probate, administration, and voluntary administration under the SCPA. Venue, kinship, citations, fiduciary appointment, creditor claims, and county filing requirements remain proceeding-specific.","small_estate":"Voluntary administration under SCPA article 13 is available when personal property is $50,000 or less. Sole-name real property prevents use of the small-estate proceeding; jointly held real property does not by itself do so.","trust_framework":"EPTL article 7 supplies core trust law, supplemented by fiduciary and court procedure in the SCPA and other EPTL provisions.","rule_against_perpetuities":"EPTL 9-1.1 retains New York's lives-in-being plus 21-year framework for suspension of alienation and remote vesting; do not assume a long statutory dynasty period.","directed_trust":"New York has no comprehensive Uniform Directed Trust Act in force as of this review. Instrument-specific powers, EPTL fiduciary duties, prudent-investor delegation, and court decisions must be analyzed rather than importing another state's directed-trust safe harbors.","dapt":"No broad DAPT regime. EPTL 7-3.1 makes a disposition in trust for the creator void against the creator's existing or subsequent creditors, subject to specialized exceptions elsewhere in law.","trust_income_tax":"A New York resident trust is tested under settlor/decedent domicile rules. A resident trust may qualify for the statutory exemption when all trustees are outside New York, the entire corpus is outside New York, and all income and gains are from outside New York; Form IT-205-C certification rules apply.","state_agencies":"County Surrogate's Courts and the New York State Unified Court System administer estates; the Legislature publishes the EPTL and SCPA; the Department of Taxation and Finance administers fiduciary and estate tax.","href":"/states/new-york","name":"New York","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/new-york-6be28fbf8e.svg","marker":""}},{"slug":"north-carolina","title":"North Carolina Estate Planning","category":"states","summary":"The Estate Guide does not flag North Carolina for a separate estate or inheritance tax in 2026. North Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag North Carolina for a separate estate or inheritance tax in 2026. North Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"North Carolina","tax_year":2026,"code":"NC","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"North Carolina official statutes","url":"https://www.ncleg.gov/Laws/GeneralStatutes","publisher":"North Carolina legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/north-carolina","name":"North Carolina","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/north-carolina-7c02512889.svg","marker":""}},{"slug":"north-dakota","title":"North Dakota Estate Planning","category":"states","summary":"The Estate Guide does not flag North Dakota for a separate estate or inheritance tax in 2026. North Dakota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag North Dakota for a separate estate or inheritance tax in 2026. North Dakota is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"North Dakota","tax_year":2026,"code":"ND","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"North Dakota official statutes","url":"https://ndlegis.gov/general-information/north-dakota-century-code","publisher":"North Dakota legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/north-dakota","name":"North Dakota","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/north-dakota-3dd7c365b1.svg","marker":""}},{"slug":"ohio","title":"Ohio Estate Planning","category":"states","summary":"The Estate Guide does not flag Ohio for a separate estate or inheritance tax in 2026. Ohio is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Ohio for a separate estate or inheritance tax in 2026. Ohio is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Ohio","tax_year":2026,"code":"OH","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Ohio official statutes","url":"https://codes.ohio.gov/ohio-revised-code","publisher":"Ohio legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/ohio","name":"Ohio","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/ohio-00720790ba.svg","marker":""}},{"slug":"oklahoma","title":"Oklahoma Estate Planning","category":"states","summary":"The Estate Guide does not flag Oklahoma for a separate estate or inheritance tax in 2026. Oklahoma is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Oklahoma for a separate estate or inheritance tax in 2026. Oklahoma is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Oklahoma","tax_year":2026,"code":"OK","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Oklahoma official statutes","url":"https://oksenate.gov/publications/oklahoma-statutes","publisher":"Oklahoma legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/oklahoma","name":"Oklahoma","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/oklahoma-2b3e666b4c.svg","marker":""}},{"slug":"oregon","title":"Oregon Estate Planning","category":"states","summary":"The Estate Guide flags Oregon as having a separate estate-tax system for 2026. Oregon is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Oregon as having a separate estate-tax system for 2026. Oregon is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Oregon","tax_year":2026,"code":"OR","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Oregon official statutes","url":"https://www.oregonlegislature.gov/bills_laws/Pages/ORS.aspx","publisher":"Oregon legislature"},{"label":"Oregon official death-tax information","url":"https://www.oregon.gov/dor/programs/individuals/pages/estate-transfer-tax.aspx","publisher":"Oregon tax authority"},{"label":"Oregon estate transfer tax","url":"https://www.oregon.gov/dor/programs/businesses/Pages/estate.aspx","publisher":"Oregon Department of Revenue"},{"label":"2026 Oregon Form OR-706","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-706_104-001_2026.pdf","publisher":"Oregon Department of Revenue"},{"label":"Oregon simple-estate affidavit packet","url":"https://www.courts.oregon.gov/forms/Documents/ProbateSimpleEstate.pdf","publisher":"Oregon Judicial Department"},{"label":"ORS chapter 114 — probate and simple estates","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors114.html","publisher":"Oregon Legislature"},{"label":"ORS chapter 130 — Oregon Trust Code","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors130.html","publisher":"Oregon Legislature"},{"label":"ORS chapter 105 — statutory perpetuities rule","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors105.html","publisher":"Oregon Legislature"},{"label":"2025 Oregon Form OR-41 instructions","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-41-instr_101-041-1_2025.pdf","publisher":"Oregon Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$1,000,000 gross-estate filing threshold","estate_tax_rates":"10% to 16%","tax_rule_effective":"2026 dates of death","inheritance_tax_rates":null,"estate_tax":"Yes — $1,000,000 gross-estate filing threshold; 10% to 16%","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Circuit Court probate under Oregon's probate code addresses appointment, notice, claims, inventory, accounting, and distribution. A simple-estate affidavit is a limited alternative, not a substitute for every estate.","small_estate":"A simple estate may include no more than $75,000 of personal property other than manufactured homes and no more than $200,000 combined real property and manufactured homes. ORS 114.515 generally requires a 30-day wait and the statutory affidavit and notice process.","trust_framework":"ORS chapter 130 is the Oregon Uniform Trust Code and governs creation, administration, trustee duties, modification, creditor rights, adviser powers, and related proceedings.","rule_against_perpetuities":"Oregon generally uses the statutory lives-in-being plus 21 years or 90-year alternate vesting period in ORS chapter 105, subject to exclusions such as qualifying stewardship trusts.","directed_trust":"Yes, through Oregon's trust-adviser statute. ORS 130.735 permits a trust instrument to require direction or approval and limits a trustee's liability under the statute unless the trustee acts with reckless indifference or specified misconduct.","dapt":"No broad DAPT regime for an ordinary self-settled interest. ORS 130.315 generally allows a settlor's creditor to reach the maximum amount distributable to or for the settlor, subject to statutory exceptions.","trust_income_tax":"Oregon taxes resident trusts and Oregon-source income of nonresident trusts. Current Form OR-41 instructions treat trustee residence or Oregon administration as relevant to resident status, subject to the exact statutory and constitutional facts.","state_agencies":"Oregon Circuit Courts and the Oregon Judicial Department administer probate; the Legislature publishes the ORS; the Department of Revenue administers fiduciary and estate tax.","href":"/states/oregon","name":"Oregon","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/oregon-a41fd1c8a1.svg","marker":""}},{"slug":"pennsylvania","title":"Pennsylvania Estate Planning","category":"states","summary":"The Estate Guide flags Pennsylvania as having an inheritance-tax system for 2026. Pennsylvania is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Pennsylvania as having an inheritance-tax system for 2026. Pennsylvania is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: yes (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Relationship classes and asset exemptions require current Department of Revenue guidance.","The county Register of Wills plays a central filing role.","Lifetime transfers, jointly owned property, and nonresident real estate require specific review."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Pennsylvania","tax_year":2026,"code":"PA","state_estate_tax":"no","state_inheritance_tax":"yes","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Pennsylvania inheritance tax depends in part on the beneficiary's relationship to the decedent and can reach transfers outside a simple probate-only view.","planning_notes":["Relationship classes and asset exemptions require current Department of Revenue guidance.","The county Register of Wills plays a central filing role.","Lifetime transfers, jointly owned property, and nonresident real estate require specific review."],"official_sources":[{"label":"Pennsylvania official statutes","url":"https://www.palegis.us/statutes","publisher":"Pennsylvania legislature"},{"label":"Pennsylvania official death-tax information","url":"https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax","publisher":"Pennsylvania tax authority"},{"label":"20 Pa.C.S. §3102 — settlement of small estates","url":"https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.031.002.000..HTM","publisher":"Pennsylvania General Assembly"},{"label":"Title 20, chapter 77 — Pennsylvania Uniform Trust Act","url":"https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.077..HTM","publisher":"Pennsylvania General Assembly"},{"label":"20 Pa.C.S. §6107.1 — perpetuities","url":"https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.061.007.001..HTM","publisher":"Pennsylvania General Assembly"},{"label":"20 Pa.C.S. §7745 — settlor's creditors","url":"https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/20/00.077.045.000..HTM","publisher":"Pennsylvania General Assembly"},{"label":"Pennsylvania estates and trusts tax guide","url":"https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/estates%2C-trusts-and-decedents","publisher":"Pennsylvania Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":"0% for a surviving spouse and certain young-child-to-parent transfers; 4.5% for direct descendants; 12% for siblings; 15% for other heirs","inheritance_tax":"Yes — 0% for a surviving spouse and certain young-child-to-parent transfers; 4.5% for direct descendants; 12% for siblings; 15% for other heirs","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"The county Register of Wills handles probate and administration; the Orphans' Court Division resolves judicial estate matters. Fiduciary appointment, notice, claims, inventory, accounting, inheritance tax, and county practice must be coordinated.","small_estate":"Under 20 Pa.C.S. §3102, the Orphans' Court may order distribution of personal property when the gross estate does not exceed $50,000, excluding real estate and specified §3101 payments. Owning real estate does not itself bar relief for qualifying personal property.","trust_framework":"Title 20, chapter 77 is Pennsylvania's Uniform Trust Act and covers creation, administration, duties, modification, creditor rights, decanting, and directed trusts.","rule_against_perpetuities":"For interests created after December 31, 2006, Pennsylvania generally abolishes the traditional RAP. Section 6107.1 has a specialized 360-year rule when an exercised power creates a new power, unless the exercise expressly states that rule does not apply; earlier interests retain the traditional regime.","directed_trust":"Yes. 20 Pa.C.S. §§7780.11–7780.27 are Pennsylvania's Uniform Directed Trust Act and define trust directors, powers of direction, directed trustees, duties, and liability.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. Section 7745 generally permits a judgment creditor or assignee to reach the maximum amount distributable to or for the settlor, subject to stated exceptions.","trust_income_tax":"Pennsylvania resident-trust status follows the Pennsylvania residence of the decedent, settlor, or transferor at the statutory time; fiduciary and beneficiary residence is generally immaterial to that classification. PA-41 rules govern resident, nonresident, grantor, and Pennsylvania-source income reporting.","state_agencies":"County Registers of Wills and Orphans' Court Divisions administer estates; the General Assembly publishes Title 20; the Department of Revenue administers fiduciary and inheritance tax.","href":"/states/pennsylvania","name":"Pennsylvania","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/pennsylvania-ceebab9abf.svg","marker":""}},{"slug":"rhode-island","title":"Rhode Island Estate Planning","category":"states","summary":"The Estate Guide flags Rhode Island as having a separate estate-tax system for 2026. Rhode Island is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Rhode Island as having a separate estate-tax system for 2026. Rhode Island is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Rhode Island","tax_year":2026,"code":"RI","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Rhode Island official statutes","url":"http://webserver.rilegislature.gov/Statutes/","publisher":"Rhode Island legislature"},{"label":"Rhode Island official death-tax information","url":"https://tax.ri.gov/tax-sections/estate-tax","publisher":"Rhode Island tax authority"},{"label":"Rhode Island 2026 tax changes","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/ADV_2026_02_Tax-Changes.pdf","publisher":"Rhode Island Division of Taxation"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$1,838,056 credit-derived taxable threshold","estate_tax_rates":"0.8% to 16%","tax_rule_effective":"Deaths on or after January 1, 2026","inheritance_tax_rates":null,"estate_tax":"Yes — $1,838,056 credit-derived taxable threshold; 0.8% to 16%","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/rhode-island","name":"Rhode Island","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/rhode-island-66f960daec.svg","marker":""}},{"slug":"south-carolina","title":"South Carolina Estate Planning","category":"states","summary":"The Estate Guide does not flag South Carolina for a separate estate or inheritance tax in 2026. South Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag South Carolina for a separate estate or inheritance tax in 2026. South Carolina is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"South Carolina","tax_year":2026,"code":"SC","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"South Carolina official statutes","url":"https://www.scstatehouse.gov/code/statmast.php","publisher":"South Carolina legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/south-carolina","name":"South Carolina","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/south-carolina-96757e5fb4.svg","marker":""}},{"slug":"south-dakota","title":"South Dakota Estate Planning","category":"states","summary":"The Estate Guide does not flag South Dakota for a separate estate or inheritance tax in 2026. South Dakota permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag South Dakota for a separate estate or inheritance tax in 2026. South Dakota permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: elective.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison.","Situs requires real trustee and administration facts, not a recital alone.","Elective spousal property is not automatic statewide community property.","Home-state tax, creditor, family-law, and beneficiary-rights rules remain part of the analysis."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"South Dakota","tax_year":2026,"code":"SD","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"elective","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":true,"why_it_matters":"South Dakota is frequently evaluated for long-duration, directed, privacy, and specialized trust statutes and also permits an elective spousal-property arrangement.","planning_notes":["Situs requires real trustee and administration facts, not a recital alone.","Elective spousal property is not automatic statewide community property.","Home-state tax, creditor, family-law, and beneficiary-rights rules remain part of the analysis."],"official_sources":[{"label":"South Dakota official statutes","url":"https://sdlegislature.gov/Statutes","publisher":"South Dakota legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/south-dakota","name":"South Dakota","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/south-dakota-abd0815f16.svg","marker":""}},{"slug":"tennessee","title":"Tennessee Estate Planning","category":"states","summary":"The Estate Guide does not flag Tennessee for a separate estate or inheritance tax in 2026. Tennessee permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Tennessee for a separate estate or inheritance tax in 2026. Tennessee permits an elective community-property mechanism; it is not automatic for every married couple. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: elective.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Tennessee","tax_year":2026,"code":"TN","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"elective","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Tennessee official statutes","url":"https://www.capitol.tn.gov/legislation/publications.html","publisher":"Tennessee legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/tennessee","name":"Tennessee","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/tennessee-c75f7e6ba7.svg","marker":""}},{"slug":"texas","title":"Texas Estate Planning","category":"states","summary":"The Estate Guide does not flag Texas for a separate estate or inheritance tax in 2026. Texas is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Texas for a separate estate or inheritance tax in 2026. Texas is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case.","Classify and trace separate and community property before changing title.","Homestead rights can affect occupancy, devise, creditor, and trust-funding choices.","Independent administration can streamline probate but still requires valid authority and notices."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Texas","tax_year":2026,"code":"TX","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":true,"why_it_matters":"Texas planning combines community property, constitutional homestead, independent administration, and no separate state estate or inheritance tax.","planning_notes":["Classify and trace separate and community property before changing title.","Homestead rights can affect occupancy, devise, creditor, and trust-funding choices.","Independent administration can streamline probate but still requires valid authority and notices."],"official_sources":[{"label":"Texas official statutes","url":"https://statutes.capitol.texas.gov/","publisher":"Texas legislature"},{"label":"Texas Estates Code chapter 205 — small-estate affidavits","url":"https://statutes.capitol.texas.gov/Docs/ES/pdf/ES.205.pdf","publisher":"Texas Legislature"},{"label":"Texas Property Code chapter 112 — creation, spendthrift, duration","url":"https://statutes.capitol.texas.gov/Docs/PR/pdf/PR.112.pdf","publisher":"Texas Legislature"},{"label":"Texas Property Code chapter 114 — trustee duties and directed trusts","url":"https://statutes.capitol.texas.gov/Docs/PR/pdf/PR.114.pdf","publisher":"Texas Legislature"},{"label":"Texas Comptroller — taxable entities for franchise tax","url":"https://comptroller.texas.gov/taxes/franchise/faq/taxable-entities.php","publisher":"Texas Comptroller of Public Accounts"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Probate proceeds in the county court, statutory probate court, or other court with probate jurisdiction. Independent administration is common but depends on the will, distributees, court authority, creditor procedure, and county practice.","small_estate":"For an intestate estate, a small-estate affidavit may be filed after 30 days if no personal representative is pending or appointed and estate assets excluding homestead and exempt property do not exceed $75,000. The affidavit must satisfy Estates Code chapter 205 and receive judicial approval.","trust_framework":"Texas Property Code Title 9, subtitle B is the Texas Trust Code; it covers creation, administration, trustee duties and powers, modification, creditors, and directed arrangements.","rule_against_perpetuities":"Property Code section 112.036 generally permits a 300-year trust period for a trust created on or after September 1, 2021, with separate rules for real property and earlier trusts.","directed_trust":"Yes. Property Code section 114.0031 recognizes advisors with authority to direct, consent to, or disapprove specified trustee decisions and allocates fiduciary responsibility under its terms.","dapt":"No broad DAPT regime for an ordinary self-settled beneficial interest. Property Code section 112.035(d) generally leaves a settlor's retained beneficial interest reachable, subject to specific statutory exceptions.","trust_income_tax":"Texas has no individual fiduciary net-income tax. A business trust or other taxable entity may fall within the franchise tax, and income may remain taxable federally or in another source or beneficiary state.","state_agencies":"County clerks and courts with probate jurisdiction administer estates; the Legislature publishes the Estates and Property Codes; the Comptroller administers franchise and other state taxes.","href":"/states/texas","name":"Texas","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/texas-0901711ca3.svg","marker":""}},{"slug":"utah","title":"Utah Estate Planning","category":"states","summary":"The Estate Guide does not flag Utah for a separate estate or inheritance tax in 2026. Utah is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Utah for a separate estate or inheritance tax in 2026. Utah is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Utah","tax_year":2026,"code":"UT","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Utah official statutes","url":"https://le.utah.gov/xcode/code.html","publisher":"Utah legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/utah","name":"Utah","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/utah-d6483e12c0.svg","marker":""}},{"slug":"vermont","title":"Vermont Estate Planning","category":"states","summary":"The Estate Guide flags Vermont as having a separate estate-tax system for 2026. Vermont is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Vermont as having a separate estate-tax system for 2026. Vermont is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Vermont","tax_year":2026,"code":"VT","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Vermont official statutes","url":"https://legislature.vermont.gov/statutes/","publisher":"Vermont legislature"},{"label":"Vermont official death-tax information","url":"https://tax.vermont.gov/estate-and-fiduciary-taxes/estate-tax","publisher":"Vermont tax authority"},{"label":"Vermont estate-tax statute §7442a","url":"https://legislature.vermont.gov/statutes/section/32/190/07442a","publisher":"Vermont Legislature"},{"label":"Vermont Act 164 as enacted","url":"https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT164/ACT164%20As%20Enacted.pdf","publisher":"Vermont Legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$5,000,000 under 2026 Act 164","estate_tax_rates":"16%","tax_rule_effective":"Act 164 took effect June 18, 2026; verify treatment of earlier 2026 deaths or returns","inheritance_tax_rates":null,"estate_tax":"Yes — $5,000,000 under 2026 Act 164; 16%","database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/vermont","name":"Vermont","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/vermont-0c739e9ed0.svg","marker":""}},{"slug":"virginia","title":"Virginia Estate Planning","category":"states","summary":"The Estate Guide does not flag Virginia for a separate estate or inheritance tax in 2026. Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Virginia for a separate estate or inheritance tax in 2026. Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Virginia","tax_year":2026,"code":"VA","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Virginia official statutes","url":"https://law.lis.virginia.gov/vacode/","publisher":"Virginia legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/virginia","name":"Virginia","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/virginia-51276d0e8b.svg","marker":""}},{"slug":"washington","title":"Washington Estate Planning","category":"states","summary":"The Estate Guide flags Washington as having a separate estate-tax system for 2026. Washington is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide flags Washington as having a separate estate-tax system for 2026. Washington is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","Use the Department of Revenue page for the decedent's exact date of death and current forms.","Community-property agreements can have broad transfer effects and should not be treated as a generic probate shortcut.","Washington estate-tax planning must be modeled separately from federal tax and portability."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Washington","tax_year":2026,"code":"WA","state_estate_tax":"yes","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":true,"why_it_matters":"Washington combines general community-property rules with a separate state estate tax whose 2026 law changed during the year.","planning_notes":["Use the Department of Revenue page for the decedent's exact date of death and current forms.","Community-property agreements can have broad transfer effects and should not be treated as a generic probate shortcut.","Washington estate-tax planning must be modeled separately from federal tax and portability."],"official_sources":[{"label":"Washington official statutes","url":"https://app.leg.wa.gov/rcw/","publisher":"Washington legislature"},{"label":"Washington official death-tax information","url":"https://dor.wa.gov/taxes-rates/other-taxes/estate-tax","publisher":"Washington tax authority"},{"label":"Washington 2026 legislative report","url":"https://dor.wa.gov/sites/default/files/2026-04/2026_Legislative_Report.pdf","publisher":"Washington Department of Revenue"},{"label":"RCW chapter 11.62 — small estates","url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.62&full=true","publisher":"Washington State Legislature"},{"label":"RCW chapter 11.98 — trusts and duration","url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.98&full=true","publisher":"Washington State Legislature"},{"label":"RCW chapter 11.98B — Uniform Directed Trust Act","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=11.98B&full=true","publisher":"Washington State Legislature"},{"label":"RCW 6.32.250 — trust interests and creditors","url":"https://app.leg.wa.gov/rcw/default.aspx?cite=6.32.250","publisher":"Washington State Legislature"},{"label":"Washington income-tax FAQ","url":"https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax","publisher":"Washington Department of Revenue"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":"$3,076,000 for deaths January 1–June 30; $3,000,000 for deaths July 1–December 31","estate_tax_rates":"10% to 35% before July 1; 10% to 20% on or after July 1","tax_rule_effective":"Two date-of-death schedules apply during 2026","inheritance_tax_rates":null,"estate_tax":"Yes — $3,076,000 for deaths January 1–June 30; $3,000,000 for deaths July 1–December 31; 10% to 35% before July 1; 10% to 20% on or after July 1","database_state_facts":[],"law_as_of":"Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting.","probate_rules":"Superior Court probate is governed principally by Title 11. Probate/nonprobate classification, venue, fiduciary appointment, creditor procedure, and county filing practice must be coordinated.","small_estate":"$100,000 maximum net probate personal property under RCW 11.62.010; wait 40 days, no personal representative may be pending or appointed, and debts plus funeral expenses must be paid or provided for. Real property is not collected through this affidavit.","trust_framework":"RCW chapter 11.98 supplies Washington's core trust rules, with trust and estate disputes commonly handled under TEDRA, chapter 11.96A.","rule_against_perpetuities":"RCW 11.98.130 supplies a 150-year permissible period for covered trusts, subject to its creation-date and statutory application rules.","directed_trust":"Yes. Washington's Uniform Directed Trust Act, chapter 11.98B RCW, allocates powers and duties between a trust director and directed trustee.","dapt":"No broad domestic asset-protection trust regime for an ordinary self-settled beneficial interest is identified. RCW 6.32.250 protects qualifying trusts created by someone other than the debtor, so settlor access and creditor law require separate review.","trust_income_tax":"As of this review, Washington has no current general individual or fiduciary net-income tax. Its capital-gains excise tax and ownership/attribution rules can still matter; Washington has announced a high-income individual tax beginning in 2028, so recheck before a situs change.","state_agencies":"Washington Superior Court and the county clerk handle probate; the Legislature publishes the RCW; the Washington Department of Revenue administers estate and capital-gains taxes.","href":"/states/washington","name":"Washington","level":"Beginner","key_fact":"State estate tax: yes (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/washington-d6fe6fce5e.svg","marker":""}},{"slug":"west-virginia","title":"West Virginia Estate Planning","category":"states","summary":"The Estate Guide does not flag West Virginia for a separate estate or inheritance tax in 2026. West Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag West Virginia for a separate estate or inheritance tax in 2026. West Virginia is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: general — No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"West Virginia","tax_year":2026,"code":"WV","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"general","trust_friendly_methodology":"No special designation in The Estate Guide; this does not mean the state's trust law is unfavorable.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"West Virginia official statutes","url":"https://code.wvlegislature.gov/","publisher":"West Virginia legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/west-virginia","name":"West Virginia","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/west-virginia-d09c015d8e.svg","marker":""}},{"slug":"wisconsin","title":"Wisconsin Estate Planning","category":"states","summary":"The Estate Guide does not flag Wisconsin for a separate estate or inheritance tax in 2026. Wisconsin is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Wisconsin for a separate estate or inheritance tax in 2026. Wisconsin is a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: yes.","Trust-law research flag: specialized — One or more specialized features merit review for a matching use case."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Wisconsin","tax_year":2026,"code":"WI","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"yes","trust_friendly":"specialized","trust_friendly_methodology":"One or more specialized features merit review for a matching use case.","featured":false,"why_it_matters":"State execution, probate, spousal-rights, tax, and trust-administration law should be checked for the reader's actual facts.","planning_notes":["Verify current will and power-of-attorney execution rules.","Check probate options and any county-specific procedure.","Review property outside the state and any trust with an out-of-state trustee."],"official_sources":[{"label":"Wisconsin official statutes","url":"https://docs.legis.wisconsin.gov/statutes","publisher":"Wisconsin legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/wisconsin","name":"Wisconsin","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/wisconsin-16f1b3be6b.svg","marker":""}},{"slug":"wyoming","title":"Wyoming Estate Planning","category":"states","summary":"The Estate Guide does not flag Wyoming for a separate estate or inheritance tax in 2026. Wyoming is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","direct_answer":"The Estate Guide does not flag Wyoming for a separate estate or inheritance tax in 2026. Wyoming is not classified as a general community-property jurisdiction. These category flags are a research starting point, not a domicile, liability, filing, or trust-situs determination.","key_facts":["State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","State inheritance tax: no (beneficiary class and asset location may matter where applicable).","Community property: no.","Trust-law research flag: notable — Multiple specialized trust-law features merit a situs comparison.","A Wyoming entity and a Wyoming trust solve different ownership and fiduciary questions.","Evaluate actual trustee administration, home-state tax, and court jurisdiction.","Protection depends on timing, solvency, transfer purpose, and the law a court ultimately applies."],"related_slugs":["state-estate-planning","state-death-taxes","probate-overview","community-property"],"last_reviewed":"2026-08-21","jurisdiction":"Wyoming","tax_year":2026,"code":"WY","state_estate_tax":"no","state_inheritance_tax":"no","community_property":"no","trust_friendly":"notable","trust_friendly_methodology":"Multiple specialized trust-law features merit a situs comparison.","featured":true,"why_it_matters":"Wyoming is often compared for directed, spendthrift, trust-duration, and private-trust-company features alongside entity planning.","planning_notes":["A Wyoming entity and a Wyoming trust solve different ownership and fiduciary questions.","Evaluate actual trustee administration, home-state tax, and court jurisdiction.","Protection depends on timing, solvency, transfer purpose, and the law a court ultimately applies."],"official_sources":[{"label":"Wyoming official statutes","url":"https://wyoleg.gov/Legislation/Statutes","publisher":"Wyoming legislature"}],"status_note":"Reviewed categorically for 2026; dollar thresholds, rates, and filing details are intentionally not reproduced here.","estate_tax_exemption":null,"estate_tax_rates":null,"tax_rule_effective":null,"inheritance_tax_rates":null,"database_state_facts":[],"law_as_of":"Focused state-law review pending as of August 21, 2026; no state-specific conclusion is asserted here.","probate_rules":"Focused probate review pending — confirm venue, filing, notice, bond, creditor, inventory, accounting, and closing rules with the linked state judiciary and code.","small_estate":"Current threshold and simplified-procedure review pending — do not use a generalized national dollar figure; confirm asset exclusions, waiting periods, claimant eligibility, and required forms in current state law.","trust_framework":"Focused trust-code review pending — confirm creation, administration, modification, decanting, trustee duties, jurisdiction, and governing-law rules in the current state code.","rule_against_perpetuities":"Current trust-duration and Rule Against Perpetuities review pending — do not infer a permissible duration from another state or a dynasty-trust label.","directed_trust":"Current directed-trust review pending — confirm whether statute recognizes trust directors, advisers, or powers to direct and how duties and liability are allocated.","dapt":"Current self-settled asset-protection review pending — no domestic asset-protection availability is claimed; fraudulent-transfer law and another jurisdiction's public policy can control.","trust_income_tax":"Current fiduciary income-tax review pending — confirm resident-trust tests, source income, filing thresholds, grantor treatment, beneficiary deductions, and constitutional nexus with the state tax authority.","state_agencies":"Start with the state's probate court or court administrator, legislature, and revenue authority; specific offices and local filing responsibility remain pending verification.","href":"/states/wyoming","name":"Wyoming","level":"Beginner","key_fact":"State estate tax: no (categorical 2026 flag; verify current forms and date-of-death law).","tags":["states"],"card_visual":{"kind":"svg","src":"/static/subject-art/states/wyoming-eaecf64640.svg","marker":""}}],"meta":{"served_from":"reviewed content from The Estate Guide","last_reviewed":"2026-08-21","tax_year":2026,"disclaimer":"General U.S. educational information only—not legal, tax, investment, or financial advice. Estate planning is fact-specific and state law changes. Verify current law and filing requirements with official sources and qualified professionals before acting.","category":"states","count":51}}