• Pennsylvania eliminated the "death tax" for all those dying after 2005.cemetary 3 image by sonya etchison from Fotolia.com
  
  Pennsylvania estate law provides the structure to oversee the fair allocation of a deceased person's assets and to ensure that his final wishes are carried out with regard to who receives his property. The law appoints a special section of the court to oversee this distribution and to pay any remaining debts accumulated in life.
  
  

Creating a Will

• Anyone who is at least 18 years old and of sound mind may create a will in Pennsylvania. In order for the document to be legal, it must be signed and notarized in the presence of two witnesses who do not stand to gain from the contents of the will. Pennsylvania only accepts documents in writing for legal wills and does not allow video wills or other less verifiable methods of allocating assets, such as audio recordings.
  
  

Probate Law

• Distribution of assets in your will must be handled by the probate court. This division of the court verifies your will document to ensure that it has not been tampered with or altered. If you have not designated an executor or trustee for your estate, one will be assigned by the probate court to commence the proper distribution of assets named in your will. Only assets for which you are the sole owner must be distributed through the probate court. Fees are still assessed for overseeing the fair allocation of your assets even though it is legally required. These will be paid as part of any debts remaining with the estate.
  
  

Inheritance/Estate Taxes

• When you receive property in Pennsylvania as part of a will, it is taxed by the state. These tax rates vary depending on who is receiving the property or assets from the deceased. Spouses of the deceased and children under the age of 21 are not taxed at all, while children over the age of 21 are taxed at a 4.5 percent rate. Siblings of the deceased are taxed at a 12 percent rate and all others named in the will have inheritances taxed at 15 percent. For those dying after January 1, 2005, Pennsylvania has no estate tax, though federal estate taxes still must be paid.