Estate Planning in Kentucky: Wills, Trusts, Probate and Inheritance Tax
Three Kentucky rules shape every plan here: a surviving spouse can override a will, a state inheritance tax reaches some heirs, and probate runs through the District Court. A plan should address those before it addresses the documents.
William J. Brown, our Managing Partner, is admitted in Kentucky.
Wills, spousal rights, inheritance tax and probate in Kentucky
A will must be in writing and signed. Unless the testator wrote it entirely by hand, it must be signed or acknowledged before two witnesses who sign in the testator's presence and each other's (KRS 394.040). A self-proving affidavit lets the will be admitted without witness testimony (KRS 394.225). Wills are probated in the District Court of the testator's residence (KRS 394.140), and a contested matter becomes an adversary proceeding in Circuit Court (KRS 24A.120).
A will alone cannot cut out a spouse. A surviving spouse may renounce the will by filing a relinquishment with the court clerk and the county clerk within 6 months after probate, and takes one-third of the real estate owned at death (KRS 392.080) plus the share KRS 392.020 describes. As amended effective July 15, 2026, that statute counts beneficiary-designated and survivorship assets, revocable trust property and transfers made less than 2 years before death toward the spouse's one-half share of personal property. Life insurance proceeds are excluded.
The inheritance tax falls on the beneficiary. Class A beneficiaries, including a spouse, parents, children, grandchildren, siblings, nieces and nephews, pay none. Class B, such as sons-in-law, daughters-in-law and aunts and uncles, has a $1,000 exemption and rates from 4% to 16%. Everyone else is Class C, with a $500 exemption and rates from 6% to 16% (KRS 140.070, 140.080, as amended for decedents dying on or after January 1, 2026).
Wills and Self-Proving Affidavits
Wills executed to meet KRS 394.040 and made self-proved under KRS 394.225.
Revocable Trusts
Trusts that move assets outside probate, drafted with the KRS 392.020 spousal share in view.
Spousal and Inheritance Tax Planning
Plans for renunciation claims and for Class B and Class C beneficiaries.
Probate and Trust Administration
District Court probate, creditor deadlines, and trustee notices under KRS 386B.8-130.
Does Kentucky have an inheritance tax?
Yes. It is charged to the beneficiary by class (KRS 140.070). Spouses, parents, children, grandchildren, siblings, nieces and nephews are Class A and exempt. Class B has a $1,000 exemption, Class C $500 (KRS 140.080).
Can my spouse take more than my will leaves?
Yes. A surviving spouse may renounce the will within 6 months after it is admitted to probate and take the statutory share (KRS 392.080). The share is measured under KRS 392.020, which now reaches non-probate assets.
How long does Kentucky probate take?
Claims against the estate are barred unless presented within 6 months after the personal representative is appointed (KRS 396.011), and distribution may begin 6 months after qualification (KRS 395.190). Those periods set the floor for most estates.
How long can someone contest my revocable trust?
The earlier of 2 years after your death or 90 days after the trustee sends a copy and notice (KRS 386B.6-040). The trustee must notify qualified beneficiaries within 60 days after the trust becomes irrevocable (KRS 386B.8-130).
Facing an estate planning question in Kentucky?
The first consultation is confidential, and we respond within one business day.