Pennsylvania Last Will and Testament

Yes. Pennsylvania's inheritance tax applies to assets passing to beneficiaries: 0% for transfers to spouses; 4.5% for direct descendants and ancestors (children, parents); 12% for siblings; 15% for other heirs. This is separate from federal estate tax and applies regardless of estate size.

Yes. Pennsylvania recognizes holographic wills — wills written entirely in the testator's own handwriting and signed by the testator, without witnesses. While valid, holographic wills are harder to probate and more likely to be challenged. A properly witnessed will is strongly preferred.

Under 20 Pa. C.S. § 2203, a surviving spouse can elect to take 1/3 of the decedent's estate instead of what the will provides. This 'elective share' prevents complete disinheritance of a spouse from separate property assets.

Wills are probated through the Register of Wills in the county where the decedent lived. Pennsylvania allows 'independent administration' without court supervision for most estates. Small estates (under $50,000 excluding real estate) can use a simplified affidavit process.