Last Writes

For many couples, a marriage license feels optional. You may share a home, combine finances, raise children, and build an entire life together without ever making it official. Under Pennsylvania estate law, though, that piece of paper can change almost everything.

If you die without a valid will, Pennsylvania’s intestacy laws determine who receives your probate estate. The law provides specific rights to a surviving spouse but not to an unmarried partner. Instead, the estate generally passes to the deceased partner’s children, parents, siblings, or other relatives. This means a surviving partner could receive nothing, even after decades together. The result can be especially difficult when the deceased partner had little or no relationship with those relatives. Family members who were largely absent from the couple’s life may become the unintended beneficiaries of the estate, while the surviving partner who helped build that life may have no right to inherit. Those relatives may also receive priority to serve as administrators of the estate. That person may take possession of estate property, collect assets, communicate with creditors, and oversee distributions. Without a will naming a trusted executor, the surviving partner could find themselves dealing with—or even disagreeing with—a relative their partner barely knew.

Even when you intentionally provide for your partner, Pennsylvania’s inheritance tax rules create another surprise. Transfers to a surviving spouse are generally taxed at 0%, while transfers to an unmarried partner are ordinarily taxed at 15%. The good news? Thoughtful planning can provide meaningful protection.

A will allows you to name your partner as a beneficiary and choose who will administer your estate. A revocable trust may offer additional privacy and control. Beneficiary designations on retirement accounts, life insurance policies, and certain financial accounts can allow those assets to pass directly to your partner outside of probate. Property ownership also matters. Depending on how a deed or account is titled, an asset may pass automatically to the surviving owner—or become part of the deceased partner’s estate. Simply assuming “we own it together” is not enough.

Estate planning is also about what happens during life. Without financial and health care powers of attorney, an unmarried partner may have no automatic authority to manage finances, speak with medical providers, or make health care decisions during an emergency. Marriage is a personal choice. Estate planning is an intentional one.

Not sure where to start? Contact our Estate Planning, Trusts, Wills team to explore your options.