📅 2026 Update: Recent Changes in Grantor and Estate Law

Since the original article was written, several significant changes have occurred in the field of probate and estate law. These updates impact various aspects, including rules surrounding affidavits of heirship and the federal estate tax exemption. The earlier article continues further down the page, providing foundational knowledge on the topic.

🏛️ Changes in Texas Disciplinary Rules

On August 28, 2024, the Supreme Court of Texas approved amendments to the Texas Disciplinary Rules of Professional Conduct. These changes take effect on October 1, 2024, and aim to improve the standards for legal professionals in the state. This could affect how grantors and their estates interact with legal services.

📝 Affidavits of Heirship

Effective September 1, 2023, Senate Bill 1373 modified Estates Code Section 202.151. This allows affidavits of heirship to serve as proof in heirship proceedings. This update simplifies the process for those navigating estate matters, making it easier for heirs to establish their rights.

📜 Oaths of Personal Representatives

Also on September 1, 2023, Senate Bill 1373 changed Estates Code Sections 305.051–305.053. It allows personal representatives to submit oaths through unnotarized declarations under penalty of perjury. This change reduces the need for notarization, streamlining the estate administration process.

🗂️ Simplified Probate Process

As of August 19, 2026, the probate process in Texas is notably simpler compared to many other states. The "independent administration" of estates enables a more straightforward and efficient handling of probate matters, benefiting grantors and beneficiaries alike.

📌 Key Takeaways

  • 🏛️ Texas Disciplinary Rules updated effective October 1, 2024.
  • 📝 Affidavits of heirship now accepted as proof in heirship proceedings since September 1, 2023.
  • 📜 Personal representatives can use unnotarized declarations for oaths as of September 1, 2023.
  • 🗂️ Texas probate process is streamlined due to independent administration as of August 19, 2026.

💡 Practical Tips for Grantors and Estate Planning

Reviewing the details of your estate planning situation is best done with an attorney. Understanding your unique circumstances will help ensure your estate is handled according to your wishes.

📑 Understand Affidavit Changes

Be aware of the new rules surrounding affidavits of heirship. They now serve as valid proof in heirship proceedings, which can simplify the process for your heirs.

🖊️ Consider Oath Flexibility

The option to submit oaths through unnotarized declarations is a significant change. This can save time and reduce costs during estate administration.

⚖️ Stay Updated on Texas Rules

Keep track of changes to the Texas Disciplinary Rules of Professional Conduct. These changes can impact how legal professionals manage your estate and who can assist you.

📅 Plan for Independent Administration

If you are in Texas, consider the benefits of independent administration. This approach can make the probate process faster and less complicated for your estate.

💰 Know the Estate Tax Exemption

The federal estate tax exemption is currently $15 million per individual. Married couples can combine exemptions for up to $30 million. This knowledge can influence your estate planning strategies.

❓ Frequently Asked Questions

🧐 What is a grantor?

A grantor is the person who creates a trust or will, transferring assets to beneficiaries. Understanding the role of a grantor is key in estate planning.

💔 What happens if there is no will?

If someone dies without a will, they are considered intestate. The estate will go through intestate succession laws, determining how assets are distributed.

⚖️ How can I contest a will?

To contest a will, you must typically file a petition in probate court. Valid reasons include lack of capacity or undue influence at the time the will was created.

📅 What is independent administration?

Independent administration allows the executor to manage an estate without court supervision. This can speed up the probate process significantly.

🏛️ How often do estate laws change?

Estate laws can change frequently, influenced by new legislation or court rulings. It's important to stay informed about these changes for effective planning.

📝 What is the role of an executor?

An executor is responsible for managing an estate after the grantor's death. This includes settling debts, distributing assets, and ensuring the will is carried out according to the grantor's wishes.

⚖️ Recent Cases Related to Estate Law

Recent court rulings can significantly impact how estate laws are interpreted and applied. These cases often shape the understanding of grantor responsibilities and beneficiary rights.

You can browse more rulings on the news page for the latest updates on estate law developments.

End of October 2026 Update






A grantor is a person who settles property on an express trust in order to benefit the beneficiaries. In some legal systems, a grantor can also be known as a trustor, settlor, testator, or donor. Whatever name it is known as, the grantor is the person who is passing the property along to the trustees through a trust.

In many legal systems, there are no formalities required to create a grantor trust that affects the transfer of personal property. However, a grantor trust that deals with real property or a testamentary trust will have to adhere to the formalities laid out in the probate law section of the legal code. These formalities do not apply to a resulting, implied, or constructive grantor trust.

Grantor Defined

In order for a grantor trust to be considered legally valid, the grantor must establish three elements when they are creating the grantor trust. There must be a certainty of intention, of subject, and of objects. Certainty of intention requires the grantor to manifest an intention to create a trust. Certainty of subject matter requires that the property must be identified well enough to be accurately identified. Certainty of objects means that it must be possible to clearly ascertain the beneficiaries within the legally mandated perpetuity period.

Depending on how a grantor trust is construed, a grantor trust can help to avoid some of the taxes charged on the property, since it may allow the trust to be counted towards income tax assessments or estate/gift tax assessments in whichever way will require lower tax payments.