Probate in Pennsylvania

Overview

Pennsylvania does not follow the Uniform Probate Code, instead operating under its own Probate, Estates and Fiduciaries Code found in Title 20 of the Pennsylvania Consolidated Statutes. Probate in Pennsylvania is handled by the Register of Wills for routine matters and the Orphans' Court for contested or complex proceedings. Pennsylvania is one of only six states that imposes an inheritance tax, which applies based on the relationship between the decedent and the beneficiary.

Key Facts

• Governing Law: 20 Pa.C.S. (Probate, Estates and Fiduciaries Code)
• Court: Register of Wills / Orphans' Court
• Small Estate Threshold: $50,000
• Typical Timeline: 6 to 12 months for standard estates; complex estates may take 1–2 years
• Follows UPC: No

What Makes Pennsylvania Unique

• Inheritance Tax State — Pennsylvania is one of only six states with an inheritance tax. Rates vary by beneficiary relationship: 0% for surviving spouse, 4.5% for lineal descendants (children, grandchildren), 12% for siblings, and 15% for other beneficiaries. This significantly impacts estate planning and administration costs.
• Dual Court System — The Register of Wills handles initial probate filings and routine administration, while the Orphans' Court (a division of Court of Common Pleas) handles contested matters, formal accountings, and complex estate issues.
• Small Estate Petition — Estates with personal property valued at $50,000 or less (excluding real estate) may petition for simplified settlement, bypassing full formal administration.
• Family Settlement Agreement — When all beneficiaries are in agreement, estates can be settled through an informal family settlement agreement rather than formal court accounting, saving significant time and expense.
• Multiple Small Estate Provisions — Pennsylvania has separate provisions for different asset types: bank deposits ($10,000), life insurance ($11,000), and unclaimed property ($11,000), each with its own eligibility requirements.
• Early Inheritance Tax Discount — Pennsylvania offers a 5% discount on inheritance tax if paid within 3 months of death, incentivizing prompt estate administration.

Probate Process Steps

1. File the will and petition for grant of letters with the Register of Wills
2. Register of Wills admits the will to probate and issues letters testamentary or of administration
3. Notify beneficiaries and known creditors
4. Publish notice of grant of letters in a newspaper of general circulation and a legal journal
5. Inventory and appraise all estate assets
6. File Pennsylvania inheritance tax return within 9 months of death
7. Pay valid debts, taxes (including inheritance tax), and administration expenses
8. File first and final accounting with the Orphans' Court (or obtain informal family settlement agreement)
9. Petition for distribution and court approval
10. Distribute assets according to will or intestacy law

Costs & Fees

Fee Structure: Pennsylvania does not have a statutory fee schedule for attorneys or personal representatives. Fees are based on reasonable compensation determined by the complexity of the estate. The inheritance tax adds a significant cost layer not present in most states. Personal representative compensation is subject to court approval.

Typical Attorney Fees: Hourly rates typically $200–$400/hour; flat fees of $2,500–$7,500 for simple estates; percentage-based fees of 3–5% of estate value also common

Non-Lawyer Fees: $300 – $2,000 including Register of Wills filing fees, publication costs ($200–$500 for two publications), inheritance tax preparation costs, certified copies, and appraisal fees

Pennsylvania's inheritance tax is a significant cost factor. For non-spouse, non-lineal-descendant beneficiaries, the 15% tax rate can substantially reduce inheritances. The 5% early payment discount provides an incentive for prompt administration. Bond may be required for personal representatives.

Frequently Asked Questions