Estate Planning & Probate
Most estate planning failures are coordination failures. A will prepared ten years ago, a deed that was never updated after a second marriage, a retirement account that still names an ex-spouse as beneficiary — these are the structures that produce family disputes, unintended distributions, and outcomes no one wanted. A Pittsburgh estate planning attorney builds the plan that prevents these failures by coordinating wills, trusts, powers of attorney, beneficiary designations, and title — not addressing each in isolation.
A Pittsburgh estate planning attorney identifies the coordination gaps before they become legal problems.
A beneficiary designation on a retirement account or life insurance policy overrides the will. An outdated designation transfers assets to the wrong person regardless of what the will says.
The most preventable estate planning mistakes happen outside the will — in the beneficiary designations and account titles that clients set up once and never revisit. By the time the problem is discovered, it cannot be fixed. Call 412-351-4422 before that moment arrives.
Estate planning is the process of preparing the legal documents and ownership structures that govern what happens to your assets and your person when you die or become incapacitated. The core documents are a will or revocable trust, a durable financial power of attorney, a health care power of attorney, and a living will. Each document addresses a different failure point. The will or trust controls asset distribution at death. The durable power of attorney authorizes someone to manage finances during incapacity. The health care power of attorney designates a decision-maker for medical choices. The living will states end-of-life care preferences.
A Pittsburgh estate planning attorney reviews how assets are titled, what beneficiary designations are on file, and whether the documents work together to produce the intended result. A will that says assets go to children equally, combined with a deed that titles the family home jointly with one child, does not produce equal distribution — the joint tenant takes the property outside the will entirely. Catching that problem before death costs an hour. Litigating it after costs far more. For a detailed breakdown of what controls and what does not, see our page on wills and trusts in Pennsylvania.
Pennsylvania wills must be in writing and signed by the testator. Witness signatures are not required for a typewritten will to be valid, but two disinterested witnesses are advisable to make the will self-proving and avoid probate complications. A will controls only the probate estate — assets titled solely in the decedent’s name with no designated beneficiary. Jointly held accounts, retirement accounts, life insurance, and real estate held in joint tenancy all pass outside the will regardless of what it says.
A revocable living trust avoids probate entirely for assets held in the trust. The successor trustee acts immediately at incapacity or death without court involvement, without Letters Testamentary, and without the public record that probate creates. For families with real estate in multiple states, a revocable trust eliminates the need for ancillary probate in each state where property is held. A trust that is not properly funded provides none of these benefits — the funding is as important as the drafting. For a comparison of will-based and trust-based planning, see our page on trusts in Pennsylvania.
A durable financial power of attorney authorizes an agent to manage financial affairs — pay bills, manage investments, handle real estate transactions, and file tax returns — if the principal becomes incapacitated. Pennsylvania’s Power of Attorney Act (20 Pa. C.S. Chapter 56) governs execution requirements and agent authority. A power of attorney that does not meet statutory requirements may be rejected by financial institutions at the moment it is needed most. The 2015 amendments to the Act added an agent acknowledgment requirement that older documents do not contain.
Without a valid financial power of attorney, a family member who needs to manage an incapacitated person’s finances must petition the Orphans’ Court for guardianship — a costly, time-consuming process that a properly executed power of attorney eliminates entirely. The health care power of attorney and living will address the medical side of incapacity. A health care agent makes medical decisions when the principal cannot. A living will states end-of-life treatment preferences so the health care agent and physicians have documented guidance. For a full treatment of Pennsylvania powers of attorney, see our page on power of attorney in Pennsylvania.
A will that leaves a business interest to multiple heirs without a buy-sell agreement or operating agreement provision creates a forced co-ownership situation that benefits no one. Estate planning for business owners requires coordination between the estate plan and the business documents. A revocable trust that holds business interests must be coordinated with the LLC operating agreement — some agreements restrict transfers to trusts or require member consent. Business succession planning — identifying who takes over, at what price, and under what conditions — is part of estate planning for any owner of a closely held business.
Families with long-held Pittsburgh real estate face different planning challenges. Property held in multiple names, property that has been in a family for decades without a deed update, and property with significant appreciation all require careful planning to minimize inheritance tax and avoid probate complications. For business succession integrated with estate planning, see our page on business succession and estate planning. For real estate title and transfer issues in estate planning, see our page on inherited property and family real estate problems.
Pennsylvania imposes an inheritance tax on assets passing from a decedent to beneficiaries. The rate is zero for transfers to a surviving spouse, 4.5% for transfers to children and lineal descendants, 12% for siblings, and 15% for all other beneficiaries. The tax applies at death and cannot be avoided after the fact — it can only be planned for in advance. Strategies include lifetime gifting, trust structures, beneficiary designation coordination, and joint tenancy arrangements that qualify for favorable treatment.
Federal estate tax applies only to estates above the federal exemption — $13.99 million per individual in 2026, with portability available for married couples. Most Pennsylvania families are not subject to federal estate tax, but the exemption is scheduled to decrease after 2025 without Congressional action, which has renewed planning interest for larger estates. Pennsylvania has no separate estate tax. For a complete treatment of Pennsylvania inheritance tax rates, deadlines, and planning, see our page on Pennsylvania inheritance tax.
Lebovitz & Lebovitz, P.A. · Serving Pittsburgh and Western Pennsylvania since 1933. Based in Swissvale near the Parkway East (Swissvale–Edgewood exit).
Pennsylvania estate planning documents must satisfy the execution requirements of the Probate, Estates and Fiduciaries Code, found in Pennsylvania statutes. Estate and inheritance tax obligations are administered by the Pennsylvania Department of Revenue.
A complete Pennsylvania estate plan includes a will or revocable trust, a durable financial power of attorney, a health care power of attorney, and a living will. Each addresses a different failure point — the will or trust controls asset distribution at death, the financial power of attorney covers incapacity, and the health care documents cover medical decisions and end-of-life preferences. Beyond the documents, a complete plan requires a review of how assets are titled and whether beneficiary designations are consistent with the plan’s intent.
Estate planning costs depend on the complexity of the plan and the assets involved. A straightforward will, power of attorney, and health care directive for a single individual or married couple is a defined scope of work. Plans involving revocable trusts, business interests, real estate in multiple states, or blended family structures require more time and analysis. Lebovitz & Lebovitz, P.A. charges hourly at $350 per hour with a retainer, and provides a scope estimate at the initial consultation before any work begins.
For many Pennsylvania families, a will-based plan is sufficient. A trust adds value when a client holds real estate in multiple states, has significant incapacity planning concerns, wants to avoid probate and the public record it creates, or has a blended family situation that requires careful distribution control. A trust that is not properly funded provides no benefit. The right answer depends on the specific assets and family situation, not a general preference for one structure over the other.
Without a valid will, a Pennsylvania estate passes under the intestacy statute (20 Pa. C.S. 2101 et seq.), which distributes assets according to a fixed hierarchy of relatives. A surviving spouse receives the first $30,000 plus half the remaining estate if there are children from another relationship. Children share the balance equally. The intestacy rules do not account for informal family arrangements, caregiving contributions, or the specific wishes of the decedent. For a full overview, see our page on intestate succession in Pennsylvania.
An estate plan should be reviewed after any significant life event — marriage, divorce, the birth or adoption of a child, the death of a named executor or beneficiary, a major change in assets, or a move to or from Pennsylvania. As a baseline, a plan that has not been reviewed in ten years is likely outdated. Beneficiary designations on retirement accounts and life insurance should be reviewed separately from the will — they control their assets regardless of what the will says and are commonly overlooked after life changes.
Pennsylvania permits self-drafted wills and powers of attorney, but the consequences of errors are borne by the family after death — when correction is no longer possible. A will that fails to meet execution requirements may be denied probate. A power of attorney that does not include the 2015 agent acknowledgment may be rejected by financial institutions. The coordination failures that produce unintended distributions — outdated beneficiary designations, mismatched title and will provisions — are invisible until death reveals them. For what self-prepared documents actually involve, see our page on making your own will in Pennsylvania.
For a full overview of Pennsylvania estate planning documents and how they work together, see our estate planning and probate hub. For wills and trusts specifically, see wills and trusts in Pennsylvania and wills in Pennsylvania. For powers of attorney, see power of attorney in Pennsylvania.
For estate administration after a death, including the probate process and executor duties, see our probate attorney Pittsburgh page and estate administration and probate. For Medicaid planning and asset protection, see Medicaid planning in Pennsylvania.
LEBOVITZ & LEBOVITZ, P.A.
The coordination failures that undo estate plans are invisible until death reveals them. By then they cannot be fixed. A planning review identifies those gaps now, while there is still time to address them.
Estate planning works when the documents, the title, and the beneficiary designations are aligned. Most failures arise not from bad drafting but from structures that were never coordinated. The work is careful. The plan holds.
