Where the estate is opened.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Pennsylvania, the estate is opened in the Orphans' court division.
Title 20 places settlement of a small estate before the orphans' court division of the county where the decedent was domiciled. On petition, that court may direct distribution of qualifying personal property whether or not letters have been issued or a will probated. For a personal representative who is appointed, section 3537 provides for compensation allowed by the court. The opened chapter does not set a claims period or a full timeline for ordinary letters.
Source: 20 Pa.C.S. sec. 3102
Fees
In Pennsylvania, probate compensation is a statutory commission.
Section 3537 says the court shall allow such compensation to the personal representative as shall in the circumstances be reasonable and just, and may calculate such compensation on a graduated percentage. The section does not list percentage brackets.
Source: 20 Pa.C.S. sec. 3537
Small estate
Pennsylvania has a small-estate procedure. The statute states who can use it.
Section 3102 is a petition to the orphans' court, not an affidavit. It applies when a person dies domiciled in the Commonwealth owning property, exclusive of real estate and of property payable under section 3101, but including personal property claimed as the family exemption, of a gross value not exceeding $50,000. The court may direct distribution with or without appraisement and with such notice as the court directs. Ownership of real estate, regardless of value, does not restrict distribution of the personal property. There is no affidavit limit on the official page. A party may petition to revoke the decree within one year.
Source: 20 Pa.C.S. sec. 3102
Estate or inheritance tax
Pennsylvania levies an inheritance tax.
Section 2116 of the Tax Reform Code sets inheritance tax at four and one-half percent for a grandfather, grandmother, father, mother (except the zero-rate transfers in subclause 1.2), lineal descendants, and the wife or widow and husband or widower of a child. A transfer to a husband or wife is zero percent for decedents dying on or after January 1, 1995. A transfer from a child 21 or younger to a parent, and a transfer to a child 21 or younger from a parent, is zero percent. A sibling is twelve percent. All other persons, other than those exempt under section 2111(m), are fifteen percent.
Source: 72 P.S. sec. 9116, Tax Reform Code section 2116
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Pennsylvania?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Pennsylvania?
Section 3102 is a petition to the orphans' court, not an affidavit. It applies when a person dies domiciled in the Commonwealth owning property, exclusive of real estate and of property payable under section 3101, but including personal property claimed as the family exemption, of a gross value not exceeding $50,000. The court may direct distribution with or without appraisement and with such notice as the court directs. Ownership of real estate, regardless of value, does not restrict distribution of the personal property. There is no affidavit limit on the official page. A party may petition to revoke the decree within one year.
How are probate fees set in Pennsylvania?
Section 3537 says the court shall allow such compensation to the personal representative as shall in the circumstances be reasonable and just, and may calculate such compensation on a graduated percentage. The section does not list percentage brackets.
Does Pennsylvania tax an estate or an inheritance?
Section 2116 of the Tax Reform Code sets inheritance tax at four and one-half percent for a grandfather, grandmother, father, mother (except the zero-rate transfers in subclause 1.2), lineal descendants, and the wife or widow and husband or widower of a child. A transfer to a husband or wife is zero percent for decedents dying on or after January 1, 1995. A transfer from a child 21 or younger to a parent, and a transfer to a child 21 or younger from a parent, is zero percent. A sibling is twelve percent. All other persons, other than those exempt under section 2111(m), are fifteen percent.
Sources
These are the statute and court pages used above.