Estate planning is one of those things most people know they should do but keep putting off. Maybe it feels like something only the ultra-wealthy need to worry about, or maybe the thought of confronting your own mortality is just uncomfortable. But here’s the reality: estate planning is for everyone. Whether you own a home, have a retirement account, or simply want to make sure your kids are taken care of, having a plan in place is one of the most important things you can do for your family.
If you live in Georgia, there are specific state laws that will determine what happens to your property, your finances, and even the care of your children if you pass away or become incapacitated without a plan. Some of those laws may surprise you — and not in a good way. This guide breaks down the key components of estate planning in Georgia so you can understand what’s at stake and take the right steps to protect the people you love.
What Happens If You Pass Away Without an Estate Plan in Georgia
Let’s start with the worst-case scenario, because understanding it is often the strongest motivation to get started.
When someone dies without a will in Georgia, the state’s intestate succession laws take over. These are found in the Official Code of Georgia Annotated (O.C.G.A.) § 53-2-1, and they lay out a rigid hierarchy for who inherits your assets. The court — not you — decides where your property goes.
Here’s how Georgia’s intestate succession generally works:
If you are married with no children, your surviving spouse inherits the entire estate. But if you are married and have children, the estate is divided equally among your spouse and children, with one critical rule: your spouse is guaranteed no less than one-third of the estate. That means if you have four children, your spouse still receives at least one-third, and the remaining two-thirds is split among the children.
This is a significant point that catches many Georgia families off guard. Unlike most other states, Georgia does not automatically give the entire estate to the surviving spouse when there are children involved. In practical terms, this could force the sale of a family home or create unexpected financial strain for a surviving husband or wife.
If you are not married, your children inherit everything in equal shares. If you have no surviving spouse, children, or grandchildren, the estate moves to your parents, then to siblings, and further down the line of relatives. Only as an absolute last resort — when no living relatives can be found at all — does the state of Georgia claim your assets.
It’s also worth noting that Georgia does not recognize common-law marriage and does not grant inheritance rights to unmarried partners. If you want a long-term partner to inherit anything, you must put it in writing through a will or trust.
Georgia is also unique in another way that surprises many people: it is the only state in the country that does not provide a statutory elective share for a surviving spouse. In most states, a surviving spouse who has been disinherited can go to court and claim a minimum portion of the estate. In Georgia, that protection does not exist in the same way. While Georgia does offer a “year’s support” provision that allows a surviving spouse and minor children to petition the court for financial support from the estate, this applies only to assets that go through probate — and with careful planning, it is technically possible to structure an estate so that little or nothing passes through probate. This makes having an estate plan not just important, but essential for married couples in Georgia.
The Core Documents in a Georgia Estate Plan
A well-rounded estate plan in Georgia typically includes several key documents, each serving a distinct purpose. Here’s what you need to know about each one.
Last Will and Testament
A will is the foundation of most estate plans. It allows you to name who receives your property, who will manage your estate (your executor or personal representative), and — critically for parents — who will serve as the legal guardian for your minor children.
Georgia has specific requirements for a valid will. Under O.C.G.A. § 53-4-20, the person making the will (called the testator) must be at least 14 years old and of sound mind. The will must be in writing and signed by the testator, or by someone else at the testator’s direction and in their presence. It must also be signed by at least two competent witnesses who are at least 14 years of age, and those witnesses must sign in the testator’s presence.
While Georgia does not require a will to be notarized, attaching a self-proving affidavit — a notarized statement from the testator and the witnesses — can significantly streamline the probate process later on. With a self-proving affidavit, the court can accept the will without requiring the witnesses to appear and testify in person, which is especially important since years may pass between when a will is signed and when it needs to be probated.
One important note: having a will does not allow your estate to skip probate. Your will must still be submitted to the appropriate Georgia Probate Court after your death. However, a clear, properly executed will makes the probate process far smoother and faster than it would be without one.
It is also worth knowing that Georgia does not generally recognize oral wills (called “nuncupative wills”) except under very limited circumstances, and holographic wills (handwritten, unwitnessed wills) are not considered valid in the state. If your will does not meet the formal requirements, the court may treat it as if you died without one.
Trusts
Trusts are often the next step for families who want more control, more privacy, or a way to avoid probate altogether. A trust is a legal arrangement in which you (the grantor) transfer ownership of assets to a trustee, who manages them for the benefit of your named beneficiaries.
The most common type used in estate planning is a revocable living trust. During your lifetime, you maintain full control — you can change the terms, add or remove assets, or dissolve the trust entirely. After your passing, the assets held in the trust are distributed to your beneficiaries according to the terms you set, without going through probate.
Georgia adopted the Uniform Trust Code (O.C.G.A. Title 53, Chapter 12), which governs the creation, administration, and modification of trusts in the state. If you’re considering a trust, working with an attorney who understands the Georgia Uniform Trust Code is essential to making sure your trust is properly drafted and funded.
A critical mistake many people make is creating a trust document but failing to actually transfer assets into it. A trust only controls the assets that have been retitled in the trust’s name. If you sign the trust papers but never fund the trust with your property, those assets may still end up going through probate.
Beyond revocable living trusts, other types of trusts — such as irrevocable trusts, special needs trusts, and spendthrift trusts — can serve specific goals like asset protection, tax planning, or providing long-term care for a beneficiary who may not be able to manage a large inheritance on their own.
Financial Power of Attorney
A financial power of attorney (POA) allows you to designate a trusted person — called your agent — to handle your financial and legal affairs if you become incapacitated and are unable to manage them yourself. This can include paying bills, managing investments, filing taxes, and handling real estate transactions.
In Georgia, a durable power of attorney remains in effect even if you become mentally incapacitated, which is exactly when you need it most. Without a durable POA in place, your family may need to go through a costly and time-consuming court process to obtain a conservatorship in order to manage your finances — a situation that adds stress during an already difficult time.
You can give your agent as much or as little authority as you choose, and you can specify when the agent’s power takes effect — either immediately upon signing or only upon your incapacity. Your agent’s authority under a POA ends at your death. After that point, your executor or the trustee of your trust takes over.
Healthcare Directives
Healthcare directives in Georgia consist of two primary documents:
A Georgia Advance Directive for Health Care (commonly called a healthcare power of attorney) allows you to name an agent to make medical decisions on your behalf if you are unable to do so. This person can consent to or refuse medical treatment, choose healthcare providers, and make other critical decisions about your care.
A living will outlines your specific wishes regarding end-of-life medical treatment. For example, you can state whether you want life-sustaining treatment to be continued or withdrawn if you are in a terminal condition or a persistent vegetative state.
Without these documents, Georgia law determines who makes medical decisions for you, and that person may not be the individual you would have chosen. Having clear healthcare directives ensures your wishes are known and respected, and it relieves your family of the burden of guessing what you would have wanted.
Beneficiary Designations
Not all of your assets will be controlled by your will or trust. Certain accounts — including life insurance policies, 401(k)s, IRAs, and payable-on-death bank accounts — pass directly to the beneficiary you’ve named on the account, regardless of what your will says.
This makes keeping your beneficiary designations up to date absolutely essential. If you got divorced and remarried but never changed the beneficiary on your life insurance policy, your ex-spouse could still receive those funds. Reviewing your designations after any major life event — marriage, divorce, the birth of a child, or the death of a beneficiary — is a simple but powerful step in your estate plan.
Georgia Does Not Have a State Estate or Inheritance Tax
One piece of good news for Georgia residents: the state does not impose its own estate tax or inheritance tax. Georgia is one of 38 states that levies no separate state-level estate tax.
However, the federal estate tax still applies. For 2025, the federal estate tax exemption is $13.99 million per individual, or approximately $27.98 million for married couples who take advantage of portability. Estates valued below this threshold are generally not subject to federal estate tax.
It is worth noting that federal tax law in this area has been in flux. The Tax Cuts and Jobs Act of 2017 significantly increased the federal estate tax exemption, and the One Big Beautiful Bill Act, signed into law in July 2025, made the higher exemption permanent and increased the baseline amount going forward. For 2026, the exemption is expected to rise to approximately $15 million per individual. However, tax law can always change, and families with significant assets should stay informed and work with qualified professionals to ensure their plans are current.
Even if your estate falls below the federal exemption threshold, strategic planning around gifting can still be valuable. For 2025, the annual gift tax exclusion allows you to give up to $19,000 per recipient per year without triggering any gift tax or affecting your lifetime exemption. Married couples can give up to $38,000 per recipient by splitting gifts.
Why Probate Matters in Georgia — And How to Minimize It
Probate is the court-supervised process of validating a will, paying debts, and distributing assets. In Georgia, probate is handled by the Probate Court in the county where the deceased person lived.
The probate process in Georgia typically unfolds in three phases: appointment of a personal representative (executor or administrator), administration of the estate (inventorying assets, paying debts and taxes), and final distribution to heirs. Non-contested probate cases generally take anywhere from 12 to 18 months, though disputes can extend the timeline significantly.
Probate proceedings are also public record in Georgia. That means anyone can look up information about your estate, your assets, and your beneficiaries. For families who value privacy, this is a strong reason to consider a trust-based estate plan.
Georgia does offer a few features that can simplify probate. One notable feature is that if all heirs agree on the distribution of assets and consent to the will, the probate process can move forward without the typical delays. Georgia also provides a streamlined process for smaller estates, making things easier for surviving family members when the estate is modest in size.
Still, the most effective way to minimize or avoid probate entirely is to hold assets in a properly funded revocable living trust, use beneficiary designations on accounts that allow them, and title property with rights of survivorship where appropriate.
Protecting Minor Children
For parents of young children, estate planning takes on an added layer of urgency. If both parents pass away without naming a guardian in a will, the court will decide who raises your children — and the court’s choice may not be the person you would have selected.
In Georgia, you can name a testamentary guardian for your minor children in your will. This allows you to choose the person who will care for your children and, through a trust, set terms for how financial resources are used to support them. You can also name backup guardians in case your first choice is unable or unwilling to serve.
Without this designation, the decision is left entirely to the Probate Court, which will appoint a guardian based on its own assessment of the child’s best interests. While the court acts with good intentions, the outcome is unpredictable and may not reflect your family’s values, relationships, or preferences.
Children in Georgia cannot legally manage property or inherit assets outright. If a minor child receives an inheritance, the court may require a conservatorship to manage those assets until the child reaches adulthood. Establishing a trust allows you to set the terms for how and when your children receive their inheritance — whether that’s at age 18, 25, or in stages over time.
Digital Assets: A Growing Concern
Estate planning is no longer limited to physical property and financial accounts. In today’s world, nearly everyone has digital assets that need to be addressed — email accounts, social media profiles, online banking, cryptocurrency, digital photo libraries, and cloud-stored documents.
Georgia has adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which allows you to authorize a trusted person to access and manage your digital assets. However, this only works if you’ve properly documented your wishes. Without specific instructions in your estate plan, your family may have difficulty accessing or managing your digital accounts after your passing.
When to Start — And When to Update
There is no minimum amount of wealth required to benefit from an estate plan. If you own any property, have any savings, or have people who depend on you, you have a reason to plan.
Major life events should always prompt a review of your estate plan. These include getting married or divorced, the birth or adoption of a child, purchasing a home, starting a business, receiving an inheritance, or experiencing a significant change in your financial situation. Even without a triggering event, reviewing your plan every few years ensures it still reflects your current wishes and complies with any changes in the law.
How Yeom Baek Can Help
At Yeom Baek, we know that estate planning can feel overwhelming, especially when you’re trying to understand how Georgia’s specific laws apply to your situation. Our experienced estate planning attorneys work closely with families to build plans that are tailored, thorough, and designed to give you confidence that your loved ones are protected.
Our estate planning services include:
- Drafting wills and trusts customized to your goals and family structure
- Creating durable powers of attorney and healthcare directives
- Estate and gift tax planning strategies
- Probate avoidance planning
- Guardianship guidance for families with minor children
- Business succession planning
Every family’s situation is different, and there is no one-size-fits-all estate plan. Whether you need a straightforward will or a more complex trust arrangement, we take the time to understand your needs and guide you through each step of the process.
Take the First Step Today
The best time to create an estate plan is before you need one. Don’t leave your family’s future to Georgia’s default rules — rules that may not reflect your wishes or protect the people who matter most to you. Contact Yeom Baek today to schedule a consultation, and let us help you build a plan that secures your legacy and gives you peace of mind.
At Yeom Baek, we prioritize your family’s future. Schedule your estate planning consultation today and take control of your legacy.
This blog post is for general informational purposes only and does not constitute legal advice. Estate planning laws are complex and subject to change. For guidance specific to your situation, please consult with a qualified estate planning attorney licensed in Georgia.
