Estate Planning

Wills in Pennsylvania

A valid will is the foundation of any estate plan. Pennsylvania law (20 Pa. Cons. Stat. Ann. §§ 3101–3162) sets specific requirements for execution, and failure to comply can invalidate your wishes entirely.

Types of Wills

Simple Will

Outright distribution of assets to named beneficiaries. Most common type for straightforward estates.

Pour-Over Will

Assets flow into an existing revocable living trust at death. Ensures all assets end up in the trust even if not transferred during lifetime.

Mutual Wills

Reciprocal wills between spouses. May create contractual obligations not to change the will after one spouse dies.

Execution Requirements

Pennsylvania is lenient on formalities—no witness is required for a will to be valid. However, a self-proving affidavit with witnesses makes probate significantly smoother and prevents challenges.

Testator must be at least 18 years old

§ 2501

Testator must be of sound mind

§ 2501

Will must be in writing

§ 2502

Signed by testator (or by another at testator’s direction and in their presence)

§ 2502

No witness requirement for validity (but strongly recommended)

§ 2502

Self-proving affidavit with two witnesses and notary recommended

§ 3132.1

How Wills Are Revoked

A will can be revoked in several ways under § 2505–2507:

  • 1

    Executing a later will that expressly revokes prior wills

  • 2

    Physical destruction with intent to revoke (burning, tearing, obliterating)

  • 3

    Operation of law (divorce revokes provisions for former spouse under § 2507)

Important: Divorce automatically revokes provisions benefiting a former spouse, but does NOT revoke the entire will.

Common Mistakes to Avoid

Not updating after major life events

Marriage, divorce, birth of children, or significant asset changes should trigger a will review.

Naming the estate as life insurance beneficiary

Forces proceeds through probate and subjects them to creditor claims and inheritance tax.

DIY wills without legal review

Ambiguous language leads to litigation. PA courts strictly construe will provisions.

Failing to plan for simultaneous death

Without survivorship clauses, assets may pass to unintended beneficiaries.

Not considering inheritance tax implications

Bequests to siblings (12%) and non-relatives (15%) face significant tax. Planning can reduce this.

Forgetting about digital assets

PA’s Revised Uniform Fiduciary Access to Digital Assets Act (Act 72 of 2020) governs access to digital accounts.

Legal Disclaimer

Notice: Estate administration and planning involve complex legal, tax, and fiduciary considerations. This information is provided for educational purposes. Consult with a licensed attorney and tax professional for guidance specific to your situation.

Content prepared under the supervision of a PA licensed attorney. Last updated April 2026.