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Pittsburgh Wills, Estates, Trusts & Probate Attorneys

Protect your legacy — start your estate plan today

Serving Pittsburgh families for over 90 years with comprehensive estate planning solutions.

Our Pittsburgh estate attorneys help you keep your assets private, minimize taxes, and avoid probate stress for your family.


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As Pittsburgh estate planning attorneys, Lebovitz & Lebovitz, P.A. helps you
protect your assets and ensure an orderly transfer of wealth through wills, trusts,
powers of attorney, and probate administration. We guide you step by step, whether you
are planning ahead or settling a loved one’s estate.

Our estate practice covers Last Wills and Testaments, revocable and irrevocable trusts,
financial and health-care powers of attorney, living wills, and full probate and estate
administration. We tailor every plan to your family, business interests, and goals,
including charitable giving and business-succession planning.

For clients with more complex needs, we address inheritance tax, federal transfer tax
exposure, lifetime gifting strategies, family LLCs and FLPs, generation-skipping planning,
and intrafamily sales. Our goal is to reduce tax impact while preserving control and
providing clarity for your beneficiaries.

Planning for Family Property Transfers and Long-Term Control

Many families hold significant wealth in long-owned real estate, closely held businesses,
or family investment property acquired over decades. As these assets transition to the
next generation, outdated documents, informal arrangements, or unclear ownership
structures often create unnecessary tax exposure, administrative burden, or family conflict.

We advise clients on revocable trust based planning and coordinated intra-family
property transfers designed to clarify beneficial interests, consolidate management
authority, and reduce long-term administration and dispute risk. This work often involves
aligning estate plans with existing deeds, entity structures, and family expectations so that
control and succession are handled intentionally rather than by default.

When appropriate, we coordinate with accountants, financial advisors, and out of state
counsel to address multi jurisdictional property and family considerations while keeping
your plan practical, compliant, and enforceable.

Because state and federal laws change over time, we recommend reviewing your plan after
major life events or every few years. We also emphasize incapacity planning, so trusted
agents can manage your affairs if you are unable to do so. By combining thoughtful design
with regular review, we keep your estate plan current, comprehensive, and aligned with
your wishes.

Estate Planning for 2026

The information below reflects current federal and Pennsylvania estate planning rules as of 2026. Tax thresholds and exemptions are subject to legislative change and inflation adjustments.

Federal Estate and Gift Tax Exemption

For 2026, the federal estate and gift tax exclusion amount is $15,000,000 per individual, allowing married couples to transfer up to $30,000,000 with proper planning. Depending on your circumstances, effective strategies may include credit shelter planning, portability elections, lifetime gifting, and irrevocable trusts. Amounts exceeding the exclusion are generally subject to a federal transfer tax rate of 40%.

Annual Gift Exclusion

The annual gift exclusion for 2026 is $19,000 per recipient. Gifts above this amount generally reduce the lifetime exemption and may require filing a gift tax return, but do not necessarily result in gift tax at the time of transfer.

Understanding Pennsylvania Inheritance Tax

Pennsylvania inheritance tax is based on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are exempt. Transfers to children and other direct descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Most other transfers are taxed at 15%, with exemptions for certain charitable and governmental beneficiaries.

Many assets passing at death receive a stepped up income tax basis, which can significantly reduce capital gains when property is later sold. Estate plans can be structured to preserve this benefit while coordinating with federal and Pennsylvania transfer tax considerations.

Avoiding Guardianship Through Planning

Thoughtful incapacity planning can prevent the need for court appointed guardianship. Financial and health care powers of attorney and living wills allow trusted agents to manage personal, financial, and medical decisions during incapacity, often avoiding the delay, expense, and loss of privacy associated with guardianship proceedings.

Estate Administration Essentials

Pennsylvania inheritance tax becomes delinquent nine months after death. A five percent discount applies if the tax is paid within the first three months. Our firm assists executors and administrators with probate filings, inheritance tax returns, accountings, audits, and the full estate administration process.

For current Pennsylvania rules, see the

Pennsylvania Department of Revenue inheritance tax guidance
.

Guardianship Litigation and Disputes

We represent clients in both uncontested and contested guardianship matters, including disputes over capacity, concerns regarding agent or guardian conduct, petitions for removal, and emergency protective proceedings when immediate court intervention is required.

Why Choose Lebovitz and Lebovitz, P.A.

We provide comprehensive guidance across wills, trusts, estate tax planning, probate administration, guardianships, and business succession matters. Our approach emphasizes clarity, compliance, and long term planning so your estate plan remains effective whether you are planning ahead or settling an estate.

Guide to Opening Probate in Allegheny County

If you’re administering an estate in Allegheny County, this quick guide explains the probate process step by step — from filing your petition to final distribution of assets.

1. Determine Your Filing Type

With a will: file a Petition for Letters Testamentary.
Without a will (intestate): file a Petition for Letters of Administration.

2. Gather Required Documents

Original death certificate; original will (if one exists); list of assets with approximate values; and contact information for heirs and beneficiaries.

3. Complete and File Your Petition

Prepare the petition form (available from the Register of Wills). Include all attachments and pay the filing fee. You may file in person or by mail at:

Allegheny County Register of Wills
436 County Office Building
542 Forbes Avenue
Pittsburgh, PA 15219

4. Serve Required Notices

After filing, the Register’s office will set notice deadlines. You must publish a notice in the local legal journal and mail notices to known heirs and creditors.

5. Get Sworn In at the Register of Wills

Once paperwork is accepted, you’ll appear before the Register of Wills to be sworn in as executor or administrator — granting legal authority to manage the estate.

6. Administer and Close the Estate

Collect and safeguard estate assets; pay debts, taxes, and final expenses; file accountings with the court; distribute remaining assets to beneficiaries; and file a final petition to close probate.

For full official procedures, see the

Allegheny County Wills & Orphans Court website
.

Why Many Families Choose a Trust

Trusts keep your estate private (avoiding public probate filings), provide immediate continuity if you become incapacitated, reduce disputes by setting clear terms, and can minimize Pennsylvania inheritance tax through planned transfers.

Our attorneys tailor each trust to your goals and assets — from simple living trusts to complex family and special needs trusts.

Client Feedback

“Lebovitz & Lebovitz assisted me with my mother’s power of attorney as well as my father’s will. They went above and beyond my expectations and helped resolve a creditor lawsuit against me. They will always be my personal attorneys — willing to help others.”

— J.B. · Google Review

“Lebovitz & Lebovitz is a knowledgeable and professional Pittsburgh law firm that gets results. They work closely with clients and are always available to speak with. Stephen guided our family through my father’s probate process and other personal matters with great care.”

— J.M. · Google Review

Need help navigating probate? Contact our team

Learn more about Wills, Estates & Trusts and how proper planning can help you avoid probate altogether.

Many families choose to plan ahead to avoid the complexity of probate, ensuring privacy, efficiency, and peace of mind for their loved ones.

Estate Planning, Wills & Trusts, Protect What Matters Most

At Lebovitz & Lebovitz, P.A., we’ve helped Pittsburgh families plan their legacies for over fifty years. Our attorneys guide clients through every stage of estate planning — from drafting simple wills to structuring complex trusts that protect assets, minimize taxes, and ensure your wishes are honored.

Whether you’re preparing your first Last Will and Testament, updating an existing plan, or managing a loved one’s estate through probate, our firm provides experienced, compassionate counsel every step of the way.

Our Estate Planning Services

Wills and codicils; revocable and irrevocable trusts; financial and healthcare powers of attorney; living wills and advance directives; probate and estate administration; elder law, guardianship, and Medicaid planning.

Why Estate Planning Matters

A thoughtful plan ensures your assets pass according to your wishes (not state law), protects loved ones from delays and disputes, reduces estate and inheritance tax exposure through proper structuring, and provides for incapacity planning through powers of attorney and health directives.

Schedule a Consultation with Our Estate Attorneys

Learn how our team can help you avoid probate and protect your legacy for future generations.

Frequently Asked Questions

Wills, Estates, Trusts & Probate – FAQs

Why do I need an estate plan in Pennsylvania?

An estate plan ensures your assets pass according to your wishes rather than Pennsylvania intestacy law. It allows you to name fiduciaries, plan for incapacity, reduce taxes, and avoid unnecessary court involvement. Without a plan, the court determines who inherits and who manages your estate.

What is the difference between a will and a trust?

A will controls assets at death and must go through probate. A properly funded revocable trust can allow assets to pass privately, avoid probate delays, and provide continuity of management during incapacity.

Do trusts keep my estate private?

Yes. Assets held in trust generally avoid probate, which means asset values, beneficiaries, and distributions are not made part of the public court record. Privacy depends on proper drafting and funding.

What documents are included in a comprehensive estate plan?

Most plans include a Last Will and Testament, Revocable Living Trust, Financial Power of Attorney, Health Care Power of Attorney, and Living Will. Each plan is tailored to your family structure, assets, and long term goals.

How does the federal estate and gift tax affect my plan?

Federal estate and gift tax rules set lifetime transfer limits and tax rates for large estates. Planning tools may include portability elections, credit shelter planning, lifetime gifting, and irrevocable trusts. We design plans that remain flexible as federal thresholds change.

How does annual gifting work?

Federal law allows annual gifts up to a set amount per recipient without using lifetime exemption. Larger gifts may require reporting but do not necessarily result in tax. Consistent gifting can move substantial value out of an estate over time.

What inheritance tax applies in Pennsylvania?

Pennsylvania inheritance tax depends on the relationship between the decedent and the beneficiary. Transfers to a surviving spouse are exempt. Transfers to direct descendants are taxed at a lower rate than transfers to siblings or unrelated beneficiaries. Discounts apply for early payment.

Can trusts reduce taxes?

Trusts can be used to manage federal estate tax exposure, coordinate income tax treatment, protect appreciation, and control distributions. Certain irrevocable trusts remove assets from the taxable estate while preserving long term family benefits.

Who should I name as executor or trustee?

Choose someone reliable, organized, and capable of handling financial and administrative responsibilities. Many clients combine a family member with a professional fiduciary. We advise on structure, succession, and safeguards.

How do I plan for children or dependents with special needs?

Guardianship provisions belong in your will, while assets should be held in trust. A properly drafted Special Needs Trust can preserve public benefits while providing supplemental support.

How can I avoid court appointed guardianship?

Executing financial and health care powers of attorney and a living will lets you choose trusted agents to manage your affairs if you become incapacitated, avoiding the delay and loss of privacy that comes with guardianship proceedings. When disputes arise or court involvement becomes unavoidable, these matters are addressed through our civil litigation and court proceedings practice.

When is the Pennsylvania inheritance tax return due?

The inheritance tax return is generally due nine months after death. Early payment may qualify for a discount. We assist executors with preparation, payment timing, and audit issues.

Can I plan for digital assets and cryptocurrency?

Yes. Estate plans can authorize access to digital assets, wallets, exchanges, and online accounts, and designate agents with authority under digital asset laws.

Can estate planning help with family property or business transfers?

Yes. Revocable trusts, family LLCs, FLPs, and intra family transfers can consolidate management, clarify ownership, and reduce future disputes while preserving control during life.

How often should I update my estate plan?

Review your plan every three to five years or after major life events such as marriage, divorce, births, deaths, or significant financial changes.

What should I bring to the first meeting?

Bring existing estate documents, recent account statements, deeds, beneficiary designations, and a list of fiduciaries and beneficiaries. We will guide you through the rest.

Still have questions?
Contact our Pittsburgh estate planning attorneys
for a private consultation.

Protect your family’s future—schedule your free estate planning review today. Contact Us

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