Legal Question in Wills and Trusts in Pennsylvania

Re: inheritance tax

PA inheritance tax is applied to the estate assets whether or not there is a will. The tax on those assets that go to the spouse and children are taxed at lower rates than assets that go to more distant relatives or non-relatives.

Re: inheritance tax

Only the estate of the deceased would ever be

liable for estate taxes. The husband could possibly

have to see to it that taxes are paid if the wife had

separately owned property. What happens most of the time is that

the wife and husband own all of their property

jointly, by the entireties, and the law says that both

own all the property. Therefore, when one dies the other

owns it all and there is no "estate" to probate, regardless

of the existance of a will. You should talk to

a local attorney if your wife had separate property in

either her own name or jointly with anyone else.