This document outlines some key differences between estate laws in Maryland and Pennsylvania. It notes that Pennsylvania allows for self-proving wills, which simplify paperwork, whereas Maryland does not have provisions for self-proving wills. Maryland will also begin imposing estate taxes on assets below the federal exemption amount in 2019. Pennsylvania does not have an estate tax but does impose inheritance taxes on inherited assets at varying rates depending on the beneficiary. The document stresses the importance of consulting an attorney when moving between states.

1. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
KEY DIFFERENCES
BETWEEN
ESTATES IN
MARYLAND AND
ESTATES IN
PENNSYLVANIA
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2. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
IF YOU'RE MOVING TO
MARYLAND OR PENNSYLVANIA,
IT'S IMPORTANT TO BE AWARE
OF THE DIFFERENCES WHEN
DRAFTING A WILL OR WORKING
ON YOUR ESTATE PLANNING
DOCUMENTS.
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3. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
Here are a few major
differences between
Pennsylvania and Maryland
from an Estate
Administration.
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4. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
In Pennsylvania, you will
save your heirs some
paperwork when drafting a
will by using a self-proving
will.
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1. EXECUTION OF A WILL

5. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
A self-proving will requires
extra signatures and a
notary.
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6. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
In Maryland, it does not have
any provision regarding self-
proving wills, so if you
executed a will and Maryland
moved to Pennsylvania you
may want to do a new
document.
CARROLLCOUNTYMARYLANDLAWFIRM.COM

7. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
By 2019, Maryland
will tax some decedents
who have assets less than
the Federal Estate Tax
exemption.
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2. ESTATE TAX

8. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
In 2015, filing a Maryland
Estate Tax Return is needed
if you pass away with more
than $1.5 million in assets.
CARROLLCOUNTYMARYLANDLAWFIRM.COM

9. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
That number goes up each
year until it matches the
Federal Exemption in 2019.
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10. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
Pennsylvania has no Estate
Tax for decedents that fall
under the Federal Estate Tax
Exclusion.
CARROLLCOUNTYMARYLANDLAWFIRM.COM

11. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
With a few exceptions,
Pennsylvania imposes an
inheritance tax on inherited
assets. Spouses do not owe
inheritance tax and life
insurance is exempt.
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3. PENNSYLVANIA
INHERITANCE TAX

12. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
The taxes apply on all assets:
both probate assets in an
estate and non-probate
assets inherited by
beneficiary designation or
title.
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13. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
Depending on the
relationship between the
decedent and the beneficiary,
this rate can
4.5%, 12%, or 15%.
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14. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
This means that plenty of
decedents need Pennsylvania
Inheritance Tax Returns filed
upon their death.
CARROLLCOUNTYMARYLANDLAWFIRM.COM

15. HOFFMAN, COMFORT,
OFFUTT, SCOTT
& HALSTAD, LLP
If you move between any
two states, it's important
to consult with an attorney
licensed in the state where
you're moving. Contact us!
Hoffman, Comfort,
Offutt, Scott & Halstad, LLP.
CARROLLCOUNTYMARYLANDLAWFIRM.COM