The State of the States: 2021The State of the States: 2021

State legislatures have been very busy on several trusts and estates-related fronts. Here’s an update on some key planning developments across the country, through Nov. 30, 2021.
Electronic Wills and Execution

Even before the pandemic, in today’s technologically driven society, courts have increasingly been called on to adjudicate the validity of electronic writings purporting to be wills.¹ While a controversial topic, jurisdictions had begun to advance their laws to enter the electronic world with COVID-19 accelerating the movement. 

Nevada was the first state to enact legislation allowing electronic wills in 2001, which was amended in 2017.² Indiana passed legislation permitting electronic wills in 2018.³ Arizona enacted legislation perm...