KY estate risks
Kentucky estate risks
These pages explain how default state rules in Kentucky shape inheritance, probate, guardianship, taxes, and complexity. Start with the topic that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Kentucky intestacy combines dower/curtesy rules with a separate descent order for real estate and personal property.
- A surviving spouse receives one-half of the surplus real estate owned at death and one-half of the surplus personal property.
- Remaining real estate descends to descendants first, then parents, then siblings and more remote kindred in order.
- Personal property follows the same descent order after expenses, with a $30,000 exemption set aside for the surviving spouse (or children if no spouse).
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Probate risk
Kentucky allows dispensing with administration by agreement when there are no debts, and permits transfer without administration when the spouse’s statutory exemption covers the estate.
- Administration may be dispensed with if there are no debts and all beneficiaries agree in writing.
- The agreement is filed in District Court, which can order that no administration occur.
- The court may order transfer without administration when the spouse’s exemption equals or exceeds probatable assets.
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Tax exposure
Kentucky imposes an inheritance tax with exemptions and rates based on beneficiary class.
- Class A beneficiaries (spouse, parent, child, grandchild, sibling) are exempt.
- Class B beneficiaries receive a $1,000 exemption and are taxed at 4% to 16%.
- Class C beneficiaries receive a $500 exemption and are taxed at 6% to 16%.
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Guardianship risk
Kentucky guardianship for minors is handled in District Court, which appoints a guardian to manage the minor’s care or property.
- A guardian is an individual or entity appointed by the District Court to have care, custody, and control of a minor.
- Interested persons include adult relatives, friends, or agencies concerned with the minor’s welfare.
- Kentucky recognizes limited guardians and conservators for different scopes of responsibility.
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Complexity triggers
Kentucky allows a surviving spouse to renounce a will for a statutory share and provides a personal property exemption for the spouse or children.
- A surviving spouse may renounce the will and take the statutory share in place of the will’s provisions.
- Up to $30,000 in personal property or bank funds can be set apart for the surviving spouse (or children if no spouse).
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Optional next steps
Continue with related estate-risk context
Educational resources only. No forms and no legal advice.
Understand death-risk context for Kentucky
LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.
Understand retirement-risk context for Kentucky
RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.
Review federal estate tax basics
IRS guidance on federal estate tax thresholds, filings, and definitions.