📅 2026 Update: Recent Changes in Wills and Estate Law

Since the previous article was written, several important changes have taken place in U.S. probate and estate law. These changes affect how wills are created, how estates are administered, and how taxes are handled. Readers can find more details in the original article further down the page.

🏛️ Federal Estate Tax Exemption

The One Big Beautiful Bill Act made the federal estate and gift tax exemption permanent at $15 million for decedents dying after December 31, 2025. This means that estates valued below this amount will not owe federal estate taxes. Starting in 2027, this exemption will be adjusted for inflation, which could impact future estate planning.

🏡 California Streamlined Probate Process

In California, a new law effective April 1, 2025, simplifies the probate process for certain estates. This streamlined process allows for a quick transfer of a decedent's primary residence valued at or below $750,000 without going through formal probate. This change can save time and reduce costs for families during a difficult period.

📜 Inherited IRA RMD Requirements

The IRS has reinstated requirements for inherited IRAs. Beneficiaries must now take annual required minimum distributions (RMDs) starting in year 1 and deplete the account by year 10. This change means that individuals who inherit IRAs must plan for these distributions to avoid penalties.

⚖️ Florida Summary Administration Threshold

Florida has increased the threshold for summary administration, which is now available for estates valued up to $150,000 as of July 1, 2026. This is a significant increase from the previous $75,000 limit, allowing more families to benefit from a simplified probate process.

💻 Kentucky Inheritance Law Updates

Kentucky has modernized its inheritance laws through Senate Bill 50, effective July 2026. This legislation expands spousal rights, streamlines probate procedures, and allows for electronic wills and estate planning documents. These updates aim to make estate management more efficient and accessible.

📌 Key Points Summary

  • Federal estate tax exemption is now permanent at $15 million.
  • California's streamlined process simplifies probate for homes valued up to $750,000.
  • Inherited IRAs must follow strict RMD rules, with penalties for missed distributions.
  • Florida's summary administration threshold is now $150,000.
  • Kentucky's laws now support electronic wills and improve spousal rights.

💡 Tips for Writing Your Will

Reviewing your specific situation with an attorney is crucial for effective estate planning.

📝 Understand Your State Laws

Every state has different laws regarding wills and probate. Familiarizing yourself with your state's requirements can help ensure your will is valid and enforceable.

🏠 Consider Your Assets

When writing a will, think about all your assets, including property, bank accounts, and personal belongings. Make a list to ensure nothing is overlooked.

👨‍👩‍👧‍👦 Designate Beneficiaries Clearly

Clearly naming beneficiaries helps avoid confusion and disputes. Specify who gets what, and consider alternative beneficiaries in case your first choice is unable to inherit.

📑 Utilize State Forms

Many states offer specific forms for wills and probate processes. Using these forms can help you meet your state’s legal requirements and streamline the process.

🔍 Keep Your Will Updated

Life changes, such as marriage, divorce, or the birth of a child, may require you to update your will. Regularly reviewing and revising your will ensures it reflects your current wishes.

⚖️ Know About Executor Responsibilities

Choosing an executor is a significant decision. Ensure that your chosen executor understands their responsibilities and is willing to take on this role after your passing.

🏆 Top Services for Will Creation Ranked by User Reviews (2026)

Various services are available for creating wills and managing estate planning. These services were ranked according to Trustpilot data checked in October 2026. Star ratings are just one aspect to consider, as unhappy customers often leave more reviews, and the sample size can vary.

🥇 1. USLegalWills.com

USLegalWills.com holds a Trustpilot score of 4.7. This service is known for its online will creation and estate planning services. Reviewers appreciate the ease of use and accessibility of their platform.

However, some users have reported issues with document formatting, which may require careful review.

🆓 Free Government Assistance

In Massachusetts, the probate court system offers resources and guidance for filing formal probate. This includes necessary forms and step-by-step instructions at no cost. Utilizing these free resources can significantly ease the probate process for families.

🔎 What to Compare When Choosing Will Services

  • ⭐ Trustpilot score and review count
  • 📝 Types of services offered (e.g., will creation, estate planning)
  • 🛠️ Availability of support and resources
  • 📄 Document formatting and customization options

❓ Frequently Asked Questions

❓ What is the federal estate tax exemption in 2026?

The federal estate tax exemption is now $15 million for decedents who pass away after December 31, 2025. This exemption is permanent and will be adjusted for inflation starting in 2027.

📅 How has California's probate process changed?

As of April 1, 2025, California allows a streamlined probate process for primary residences valued at or below $750,000. This simplifies the transfer of property without formal probate.

🏡 What are the requirements for inherited IRAs?

Beneficiaries of inherited IRAs must take annual required minimum distributions for the first nine years and fully deplete the account by year ten. Failure to follow these rules may result in significant penalties.

📜 What is Florida's new summary administration threshold?

Effective July 1, 2026, Florida's summary administration is available for estates valued up to $150,000, allowing for a more efficient probate process for smaller estates.

🏛️ What updates have been made to Kentucky's inheritance laws?

Kentucky’s inheritance laws were modernized through Senate Bill 50, effective July 2026. This includes expanded spousal rights and acceptance of electronic wills, making the process more accessible.

💼 How can I ensure my will is valid?

To ensure your will is valid, familiarize yourself with your state's laws, clearly designate beneficiaries, and use state-provided forms when possible. Regularly updating your will is also essential as your circumstances change.

⚖️ Recent Court Cases Related to Wills and Estates

Recent court rulings have further clarified probate and estate law, impacting how wills are interpreted and executed. Changes in legislation often influence these rulings, affecting family rights and estate management.

For more recent rulings, you can check out more rulings on the news page.

End of October 2026 Update





What is a Will?


A will is a legal declaration by which an individual, known as a testator, names one or more persons to manage his/her property at the time of death. The testator, through the construction of a will, provides explicit instructions on how to transfer their estate once they pass away.

What is Required in My Will?


Steps for Writing a Will:


Any individual over the age of majority (typically 18, although may vary based on state law) and of sound mind (exhibits appropriate mental capacity) can draft their own will with or without the aid of a legal aid. Additional requirements will vary depending on the individual’s jurisdiction, but generally the following conditions must be met:

·         The testator is required to clearly identify him or herself as the creator of the will. Additionally, the testator must declare that the will is being made for the purpose of providing instructions regarding the distribution of their estate—the creator of the will must declare their intentions when constructing the legal document. This process is referred to as “publication” and is satisfied by simply writing the words “last will and testament” on the face of the document.

·         The testator must declare that he or she revokes any previous wills and codicils. If they do not denounce, the present will only revokes the inconsistencies found in the previous wills and codicils.

·         The testator is required to demonstrate that he or she has the mental capacity to dispose of their property and is willing to do so. The testator must sign and date the will, typically in the presence of at least two disinterested witnesses (people who are not beneficiaries).


 


Step by Step Process to Writing a Will:



A will can be written on a plain piece of paper; it is suggested that you write your will on a computer so that you can amend it whenever you wish. The first step to writing a will requires you to title the document. Typically the title will read: “Last Will and Testament.”

After you have titled the document, the next step to writing a will requires you to state you full name and address with a formal declaration that states the following:

·         You must declare that you are of legal age (age of majority) to construct the will and are of sound mind and memory to provide transfer instructions

·         You must declare that your will revokes all previously made wills and codicils

·         You must declare that you are not under duress or under the influence of any substance or anyone to make the will.

The next step to writing a will requires you to name an executor. The majority of testators will name their remaining spouse or a close family member (main beneficiaries) as the executor. During this step you should also name an alternate executor; if you do not name executor(s) the court system will appoint one for a fee. It is the responsibility of the executor—once probate has been granted—to fulfill all payments owed by the estate (funeral costs, taxes and debts) and thereafter to distribute the remaining assets to the beneficiaries as specified in the will.

The 4th step to writing a will requires you to name a guardian for your minor children. If your children are young enough where they require guardianship and there is no remaining parent to take care of them, you must name a legal guardian in your will.

The next portion of writing a will entails providing details of your beneficiaries. Name all of your beneficiaries (spouse, children etc.) and your relationship with each. Once your beneficiaries are named provide the assets they are entitled to. The assets listed in the will are separate from estate assets that may have been already assigned to your beneficiaries.

 If you wish to transfer specific property or monies to a beneficiary, you must, under the heading “Bequests”, list the names of the persons or organizations and the assets they are scheduled to receive. Apart from the items listed in the above section, you must write “I bequeath the remainder of my assets to {Name of person or organization}.

After you have named your beneficiaries--and their attached assets--you can express your wishes on whether to be buried, cremated or have your remains disposed of in another way, so long as they comply with laws in your state and country.

Once this information has been fulfilled, you must sign the will in the presence of witnesses—uninterested parties must witness the fact that you are the signatory of the bill. The date and place of the signing must be recorded. A minimum of two witnesses is needed; their full names, addresses and signatures must be on the document.

An import note to acknowledge when writing a will is that all paragraphs must be numbered--and depending on your state-- the will must be notarized.