United States Will & Estate Planning Guide

Estate Planning in United States at a Glance

The United States has a complex system of will laws that vary by state. While federal law governs estate taxes, each state has its own requirements for creating a valid will.

Will Requirements in United States

Creating a will in United States typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Inheritance Tax in United States

Retirement Savings and Nominations

Retirement accounts such as IRAs and 401(k) plans generally pass under the beneficiary designation held by the plan or the custodian, not under the will, unless the account ends up payable to the estate. Workplace plans can give a surviving spouse rights that a designation cannot override on its own, and many beneficiaries who are not the account holder's spouse must empty an inherited account within ten years. Beneficiary forms are worth reviewing alongside the will after a marriage, a divorce or a birth.

State & Regional Specific Guides

Will requirements can vary between states, provinces and regions within United States. Select a location below for information on local requirements:

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