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Last Will and Testament

By Evelyn Marsh | Updated October 20, 2026

📅 2026 Update: Changes in Wills and Estate Laws

Since the original article on last wills and testaments was written, there have been several important updates in estate law. These changes impact how people create wills, handle probate, and manage estates across various states. The information below highlights the most significant updates since the earlier article, which continues further down this page.

🏠 📁 California Streamlined Probate Process

As of April 1, 2025, California has introduced a streamlined probate process. This allows for a simplified court petition to transfer a decedent's primary residence valued at or below $750,000. This change helps families avoid the lengthy formal probate process, saving time and money.

🏛️ 📜 Florida Summary Administration

Florida has also updated its estate laws. Starting July 1, 2026, the threshold for summary administration has increased from $75,000 to $150,000. This allows for faster processing of smaller estates, which can make it easier for heirs to access their inheritances.

🥇 💍 Kentucky Inheritance Law Modernization

In July 2026, Kentucky enacted Senate Bill 50, modernizing its inheritance laws. This includes expanding spousal rights and allowing for electronic wills. The changes aim to streamline probate procedures, making it easier for families to manage estates.

🕰️ ⏳ Inherited IRA Required Minimum Distributions

Changes have also occurred regarding Inherited IRAs. The IRS's waiver of penalties for missed required minimum distributions (RMDs) expired on December 31, 2024. Beneficiaries must now take annual RMDs during the first nine years, fully depleting the account by year ten.

📜 📅 Federal Estate Tax Exemption

The One Big Beautiful Bill Act, signed into law on July 4, 2025, made the $15 million federal estate and gift tax exemption permanent for decedents dying after December 31, 2025. This means that estates below this threshold will not incur federal estate taxes, which can significantly benefit larger estates.

📌 Key Points Summary

🏠 California's streamlined process for residences under $750,000.
🏛️ Florida raised the summary administration limit to $150,000.
🥇 Kentucky modernized inheritance laws to include electronic wills.
🕰️ Inherited IRA RMD penalties apply for missed distributions.
📜 Federal estate tax exemption now permanent at $15 million.

💡 Tips for Managing Your Will and Estate

Review the details of your unique situation with your attorney. Understanding the specifics of your estate can help you make informed decisions.

📅 Keep Updated with State Laws

Estate laws can change frequently. Stay informed about any updates in your state that may affect your will or estate planning.

🏠 Consider Streamlined Processes

If you are in California, look into the streamlined probate process for homes valued at $750,000 or less. This can simplify the transfer of property and help your heirs avoid a lengthy court process.

📄 Electronic Wills in Kentucky

If you reside in Kentucky, consider using electronic wills. This new option could make it easier to create and manage your estate planning documents.

🏛️ Understand Summary Administration

In Florida, if your estate is under $150,000, explore summary administration to expedite the probate process. This option can save time and reduce costs for your heirs.

💰 Plan for IRA Distributions

If you have an inherited IRA, be aware of the annual RMD requirements. Ensure that you meet these to avoid penalties that can significantly impact your inheritance.

🏆 Services Ranked by User Reviews (2026)

The services listed below provide options for will creation and estate planning. They are ranked based on user reviews from Trustpilot as of October 2026. Ratings can change over time, and while star ratings are helpful, they may not capture the complete customer experience since unhappy customers often leave more reviews.

🥇 1. USLegalWills.com

USLegalWills.com has been rated 4.7. It is known for offering online will creation and estate planning services. Reviewers appreciate the ease of use, but some mention issues with document formatting.

This service can help individuals create a straightforward will without needing to navigate complex legal language.

🆓 Free Probate Assistance in Massachusetts

The Massachusetts Court System provides free resources and guidance for individuals filing formal probate. This includes necessary forms and instructions, making it easier for families to understand the probate process without incurring additional costs.

🔎 What to Compare When Choosing a Service

📄 Ease of use in document creation.
🏛️ Availability of legal support or resources.
🏷️ Price and fee structure.
📈 Customer reviews and overall satisfaction ratings.
🔒 Security of online document storage and access.

❓ Frequently Asked Questions

🤔 What is a will?

A will is a legal document that outlines how a person's assets should be distributed after their death. It can also specify guardians for minor children.

🏛️ How long does probate typically take?

The probate process can vary, but in Illinois, it often takes between 9 to 18 months, depending on the complexity of the estate.

🏠 Can I avoid probate?

In some cases, you can avoid probate by utilizing trusts, joint ownership, or beneficiary designations. Each state has different laws regarding these options.

📈 What is the federal estate tax exemption for 2026?

The federal estate tax exemption is $15 million for individuals dying after December 31, 2025. This exemption is permanent under the One Big Beautiful Bill Act.

📜 What are the penalties for missed IRA distributions?

If you miss an RMD for an inherited IRA, the penalty is 25% of the amount that should have been distributed. If corrected within two years, the penalty is reduced to 10%.

👩‍⚖️ How can I modernize my estate planning?

Consider using electronic wills if available in your state. Many states are adopting laws that allow for this, making it easier to create and manage your estate planning documents.

⚖️ Recent Cases Related to Wills and Estates

Recent court rulings have shaped how wills and estates are handled in various jurisdictions. These decisions can influence probate processes and the interpretation of estate laws.

Explore more recent rulings in the news section to stay informed about ongoing developments in estate and probate law. more rulings on the news page.

End of October 2026 Update

BENEFICIARIES AND HEIRS

John Smith

Sarah Smith

ASSETS

$5 million cash

$12 million in a Bank of America savings account

$3 million in a Chase savings account

1989 BMW

Real property at 27 fast foot avenue, Claptontown, GA

yacht

furniture

ming vase in bedroom

Now that all of the beneficiaries, heirs and assets of the testator are accounted for the will is ready to be written with the named beneficiaries being placed with specific or general bequests.

WILL AND TESTAMENT OF

_______________________________________

[Name of Testator]

I John Smith, domiciled in Anytown, New York, being of sound mind and body and over the age of eighteen (18) years, and not being under any duress, menace, fraud, mistake, or undue influence, do hereby make, publish and declare the following to be my Last Will and Testament, revoking all previous will and codicils made by me.

I.　 MARRIAGE AND CHILDREN

I declare that I am married to Maggie Smith, and all references in this Will to my wife are references to Maggie Smith.

I have the following children:

Name: Sam Smith Birth Date :June 28, 2001

Name: Deborah Smith Birth Date: February 26, 1992

II.　 EXECUTOR:　 I appoint Steven Foster as Executor of my Last Will and Testament. If Steven Foster is unable or unwilling to serve, then I appoint Dough Yochim as alternate Executor.

My Executor shall be authorized to carry out all provisions of this Will and pay all of my debts, obligations and funeral expenses.

III.　 BEQUESTS:

I will give the persons named below, if he or she survives me, the Property described below:

Name: Steven and Beth Foster

Address: 21 scottsdale lane, Chicago, IL

Relationship: Sister and Brother in law

Property: $5 million from my Bank of America savings account

Caveat: in the event that Beth becomes a widower or is divorced fromSteven Smith at the time of my death the entire $5 million will go to my sister beth smith in her individual capacity.

Name: John and Sarah Smith

Address: 24 Windy Bush Lane, Camden, NJ

Relationship: Brother and sister in law

Property: $3 million from my Chase savings account

Caveat: In the event that my brother John Smith is divorced or widowed from Sarah Smith the entire amount of $3 million will be divided 50% to my brother John Smith and the remaining 50% will to to the children of my brother John Smith. If my brother john smith predeceases me and is not survived by any issue then the $3 million will be go to my friend David Yochim residing, in 2011, at 56 ferret way, Bridgewater, NJ.

Name: Joe Dmochowski

Address: 56 Lawrence Ave., Malverne, NY

Relationship: Friend

Property: All vehicles titled in my name at my death, including: automobiles, motorcylces, bicycles, airplanes, boats, or any other item that me be deemed as a transportation device

Name: Maggie Smith

Address: 212 Shakedown Street, Anytown, New York

Relationship: wife

Property: To my wife, Maggie Smith, I leave all of my real property, including the property at 27 fast foot avenue, Claptontown, GA. In the event that the property no longer exists then the proceeds from the sale shall be given to my wife, Maggie Smith. I also devise $7 million from my Bank of America savings account to my wife, Maggie Smith.

Caveat: In the event that Maggie Smith predeceases me or she is no longer my wife, through divorce, etc., then the bequest of $7 million dollars shall go to my friend Doug Yochim located, in 2011, at 1115 Adams St., Jersey City, NJ. The residence at 27 slow hand avenue, Claptontown, GA shall be devised to all my children who are then living at the time of my death.

All other property not specifically devised herein shall become be collected and sold with the proceeds being divided, in equal shares to: Frank Smith, Wilma Smith, Peter Crawford, Doug Yochim, Joe Dmochowski, Sam Foster, Beth foster and Deborah Foster.

IV.　 ADDITIONAL POWERS OF THE EXECUTOR: 　My Executor shall have the following additional powers with respect to my estate, to be exercised from time to time at my Executor's discretion without further license or order of any court. My executor shall, in the event of my incapacity, my power of attorney, and have the authority to dispense with my property in the best way possible to satisfy my debts including mortgages, credit cards, medical expenses, etc.

V.　 OPTIONAL PROVISIONS:　 I have placed my initials next to the provisions below that I adopt as part of this Will. Any unmarked provision is not adopted by me and is not a part of this Will.

________　 If any beneficiary to this Will is indebted to me at the time of my death, and the beneficiary evidences this debt by a valid Promissory Note payable to me, then such person's portion of my estate shall be diminished by the amount of such debt.

________　 Any and all debts of my estate shall first be paid from my residuary estate. Any debts on any real property bequeathed in this Will shall be assumed by the person to receive such real property and not paid by my Executor.

________　 I direct that my remains be cremated and that the ashes be disposed of according to the wishes of my Executor.

________　 I direct that my remains be cremated and that the ashes be disposed of in the following manner:

VII. PAYING OF DEBTS In the event that I have outstanding debts at the time of my death I hereby authorize the selling of my assets in the following order to satisfy those expenses: cash, $1 million from both my chase and Bank of America account in equal amounts, personal property bequethed to non-family members, the home at 27 fast foot avenue.

VI.　 SEVERABILITY AND SURVIVAL If any portion of my will shall be held illegal, invalid or otherwise inoperative, it is my intention at ll of the other provisions hereof shall continue to be fully effective and operative insofar as is possible and reasonable.

VII. NO-CONTEST CLAUSE Any individual who disputes this will may contest a bequest based on any factor that would make the bequest invalid by New York law. If the court finds against the contesting party then his or her share of my bequest shall be eliminated and go into the residuary of my estate.

IN WITNESS WHEREOF, I, Steven Smith, hereby set my hand to this last Will, on each page of which I have placed my initials, on this ________ day of ____________________, 20______ at _____________________________________________________________, State of [State].

__________ [Signature]

__________ [Printed or typed name of Testator]

__________ [Address of Testator, Line 1]

__________ [Address of Testator, Line 2]

WITNESSES

The foregoing instrument, consisting of ________ pages, including this page, was signed in our presence by _______________________________________ [name of Testator] and declared by _________________ [him or her] to be _________________ [his or her] last Will.　 We, at the request and in the presence of _________________ [him or her] and in the presence of each other, have subscribed our names below as witnesses.　 We declare that we are of sound mind and of the proper age to witness a will, that to the best of our knowledge the testator is of the age of majority, or is otherwise legally competent to make a will, and appears of sound mind and under no undue influence or constraint.　 Under penalty of perjury, we declare these statements are true and correct on this ________ day of ____________________, 20______ at _____________________________________________________________, State of [State].

__________ [Signature of Witness #1]

__________ [Printed or typed name of Witness #1]

__________ [Address of Witness #1, Line 1]

__________ [Address of Witness #1, Line 2]

__________ [Signature of Witness #2]

__________ [Printed or typed name of Witness #2]

__________ [Address of Witness #2, Line 1]

__________ [Address of Witness #2, Line 2]

__________ [Signature of Witness #3]

__________ [Printed or typed name of Witness #3]

__________ [Address of Witness #3, Line 1]

__________ [Address of Witness #3, Line 2]