Taxation with Representation

Pennsylvania has enacted important changes to its intestacy statute through Act 50 of 2025, effective January 23, 2026. The legislation modifies how estates are distributed when an individual dies without a will and without identifiable heirs. While the core structure of Pennsylvania’s intestate succession law remains intact, the treatment of so-called “heirless” estates has been significantly revised.

Under prior law, if a decedent died intestate and no qualifying relatives could be located, the estate ultimately escheated to the Commonwealth of Pennsylvania. Act ...

An inheritance tax is one method states use to tax the transfer of wealth. Not to be confused with an estate tax, which is payable from the estate of the deceased, an inheritance tax is paid by a person who inherits from the deceased. For anyone who has received or is anticipating an inheritance, following is a short guide to West Virginia inheritance tax.

No West Virginia Inheritance Tax but...

Is there an inheritance tax in West Virginia? Like most states, there is no West Virginia inheritance tax. That means if you inherit property, either real property, personal property, or intangible ...