Question 1

What is the Pennsylvania inheritance tax rate for Lower Merion residents?

Accepted Answer

Pennsylvania inheritance tax is charged at the state level, so the rate is the same for Lower Merion as anywhere else in the Commonwealth: 0% to a surviving spouse or to a parent inheriting from a child age 21 or younger, 4.5% to direct descendants and lineal heirs (children, grandchildren, parents), 12% to siblings, and 15% to other heirs (nieces, nephews, friends, most non-charitable beneficiaries). The tax is filed and paid through the Register of Wills in Montgomery County.

Question 2

Where is the inheritance tax return filed for someone who died in Lower Merion?

Accepted Answer

The Pennsylvania inheritance tax return (REV-1500) is filed with the Register of Wills in the county where the decedent was a resident at death. For Lower Merion residents, that is the Montgomery County Register of Wills. The return is due nine months from the date of death, with a 5% discount available if tax is prepaid within three months.

Question 3

Do I need a lawyer in Lower Merion to write my will, or can I use an online form?

Accepted Answer

Pennsylvania recognizes self-drafted and online wills if they meet statutory requirements (in writing, signed by the testator, signed by two witnesses). The risk is not formal invalidity — it is ambiguity, missing tax-savings language, outdated guardianship designations, and failure to coordinate with beneficiary designations and jointly titled property. For most Lower Merion families, the cost of an attorney-drafted will is small compared to the probate complications a defective will creates.

Question 4

Does a revocable living trust avoid Pennsylvania inheritance tax for Lower Merion families?

Accepted Answer

No. A revocable living trust avoids probate but it does not avoid Pennsylvania inheritance tax. Assets in a revocable trust are still owned by you for tax purposes and are reported on the inheritance tax return. Inheritance tax reduction generally requires irrevocable structures, lifetime gifting, beneficiary designation planning, or qualifying for the family-owned business exemption.

Question 5

Is a living trust worth it for a Lower Merion homeowner?

Accepted Answer

It depends on what you own and where. A revocable living trust is most valuable when you own real estate in more than one state (avoiding ancillary probate), when you want privacy, or when you want a built-in disability management mechanism. For a Lower Merion resident whose only real estate is in Montgomery County and whose other assets pass by beneficiary designation, a well-drafted will and current powers of attorney often accomplish the same goals at lower cost.

Question 6

Can you handle estate planning for Lower Merion clients remotely?

Accepted Answer

Yes. Initial consultations, design meetings, and document reviews for Lower Merion clients are routinely handled by phone or video. Pennsylvania requires wills and certain other documents to be signed in the physical presence of witnesses and a notary, so the signing meeting is in person — either at our Camp Hill office or at a location convenient to Lower Merion.

Question 7

What happens if a Lower Merion resident dies without a will?

Accepted Answer

They die "intestate," and Pennsylvania's intestacy statute decides who inherits. The estate is opened in Montgomery County. A surviving spouse does not automatically inherit everything — the spouse shares with the decedent's children or parents under a formula set by 20 Pa.C.S. § 2102. Inheritance tax still applies, the estate still goes through probate, and the court appoints an administrator. A will lets you choose all of that yourself.

Question 8

How long does probate take in Montgomery County for a Lower Merion estate?

Accepted Answer

A straightforward Lower Merion probate in the Montgomery County Orphans' Court typically runs about nine to twelve months from the date of death — driven mainly by the nine-month inheritance tax return deadline, the one-year creditor claim window, and the time needed to liquidate or distribute assets. Estates with contested wills, out-of-state real estate, or business interests routinely run eighteen months or longer. A funded revocable living trust avoids the probate component entirely for assets titled in the trust.

Question 9

Can a Lower Merion family take the 5% Pennsylvania inheritance tax discount?

Accepted Answer

Yes. Pennsylvania allows a 5% discount on inheritance tax paid within three months of the date of death (72 P.S. § 9142). For a Lower Merion estate that expects a meaningful inheritance tax bill, prepaying through the Montgomery County Register of Wills — even an estimate based on the schedule of assets — captures a real cash savings. We routinely advise Lower Merion executors on the prepayment estimate and reconcile it on the final REV-1500.

Question 10

Are lifetime gifts by a Lower Merion resident subject to Pennsylvania inheritance tax?

Accepted Answer

Yes for gifts made within one year of death — Pennsylvania pulls those gifts back into the taxable estate, with a $3,000 per-recipient annual exclusion (72 P.S. § 9107(c)(3)). Completed gifts made more than one year before death generally fall outside the PA inheritance tax. For Lower Merion families with meaningful taxable estates, a structured gifting plan started early is one of the most effective inheritance-tax-reduction tools available, and it works alongside (not instead of) trust planning.

Question 11

What does it actually take to "fund" a living trust for a Lower Merion homeowner?

Accepted Answer

Signing the trust document is only step one. Funding means retitling assets into the trust's name — for a Lower Merion homeowner that typically means a new deed recorded with the Montgomery County Recorder of Deeds, retitling non-retirement investment accounts, and updating beneficiary designations to coordinate with the trust. An unfunded trust does not avoid probate. We handle the deed and titling work as part of every revocable trust engagement so the trust actually does what it was designed to do.

Question 12

Does Lower Merion qualify for Pennsylvania's small-estate procedure instead of full probate?

Accepted Answer

Pennsylvania's small-estate petition under 20 Pa.C.S. § 3102 is available statewide — including for Lower Merion residents — when the personal property of the decedent (excluding real estate, funeral and family exemption costs, and probate expenses) is $50,000 or less. It is filed in the Montgomery County Orphans' Court and is faster and cheaper than full probate. Many Lower Merion estates do not qualify because of a home or retirement accounts that name the estate, which is precisely why advance planning to keep assets out of the probate estate matters.

Question 13

Should a Lower Merion couple use an irrevocable trust for Medicaid asset protection?

Accepted Answer

It depends on age, health, and the value of the assets at risk. Pennsylvania uses a 60-month look-back for Medicaid long-term care eligibility, so an irrevocable asset protection trust generally needs to be funded at least five years before nursing-home care is needed. For Lower Merion couples in their late 60s or 70s with a paid-off home and meaningful non-retirement savings, the math often favors funding an irrevocable trust now rather than spending down later. We walk through the trade-offs — loss of control versus protection — before recommending one.

Lower Merion Estate Planning Attorney

Estate planning in Lower Merion and Montgomery County

What Montgomery County estate plans usually have to solve

Probate and the Montgomery County Register of Wills and Clerk of Orphans' Court in Norristown

Pennsylvania inheritance tax for Montgomery County families

A Pennsylvania firm built for Montgomery County estates

Sean Quinlan, Esq.

Appreciated suburban real estate + out-of-state heirs

How we work with Lower Merion

Lower Merion estate planning & inheritance tax questions

Free consultation for Lower Merion families

Talk with a Pennsylvania estate planning attorney.