Virginia law overview
Estate Planning in Arlington, VA: What Virginia Residents Need to Know
Virginia is meaningfully different from its neighbors on estate taxes. There is no Virginia state estate tax and no Virginia inheritance tax. Only the federal estate tax applies — at a $15 million per-individual exemption in 2026 under the One Big Beautiful Bill Act. That's a significant advantage over Maryland, which imposes state estate tax starting at $5 million and an inheritance tax on top of that.
That said, the absence of a state estate tax isn't an absence of complexity. Virginia has its own elective share statute, which gives a surviving spouse the right to claim a portion of the augmented estate regardless of what a will says. Virginia's elective share rules were updated under Va. Code § 64.2-308.1 et seq. and align with the Uniform Probate Code — the calculations are more sophisticated than the old fixed-fraction approach and require real planning to work correctly.
Virginia adopted the Uniform Trust Code (Title 64.2 Subtitle IV), giving it a different trust framework from Maryland, which uses its own trust code. Trust mechanics, modification procedures, and trustee duties work differently between the two states. If you own property in both, or if you're moving from Maryland to Virginia, this distinction matters.
Arlington's proximity to Washington D.C. means many residents own property, hold accounts, or maintain employment in multiple jurisdictions. A Virginia will governs who receives your assets, but real property in Maryland or D.C. typically requires a separate probate proceeding in that state (ancillary probate). A revocable living trust solves this problem — trust-held property transfers without separate state proceedings regardless of where it's located.
Virginia probate runs through the Circuit Court clerk's office in the city or county where the decedent resided — for Arlington residents, that's the Arlington Circuit Court. Small estates under $50,000 may qualify for a streamlined process using a Small Estate Affidavit under Va. Code § 64.2-602. Larger estates go through full administration, typically running 12 to 18 months. Virginia also recognizes holographic (handwritten) wills — unlike Maryland — but holographic wills carry significant probate risk and frequently cause complications in contested estates.
Services
What we handle for Arlington clients
Wills & Last Testaments
A will executed under Virginia's requirements designates your beneficiaries, names guardians for minor children, and appoints a personal representative to administer your estate. Virginia requires two witnesses — the witnesses do not need to be in each other's presence, only in the testator's presence. We draft wills that work in Virginia's specific execution context and can be probated cleanly in Arlington Circuit Court.
Revocable Living Trusts
A revocable living trust avoids Virginia probate and handles multi-state property without ancillary proceedings — particularly useful for Arlington residents who own a Virginia home plus Maryland or D.C. assets. Trusts in Virginia operate under the Virginia Uniform Trust Code, which governs trustee duties, modification procedures, and beneficiary rights.
Powers of Attorney
A durable financial power of attorney and a healthcare directive give a trusted person legal authority to act on your behalf if you become incapacitated. Virginia's Health Care Decisions Act (Va. Code § 54.1-2981 et seq.) governs advance directives in the Commonwealth. Without a valid directive, your family has to petition the court for guardianship and conservatorship authority.
Advance Medical Directive
Virginia's Advance Medical Directive, governed by the Health Care Decisions Act, lets you specify your end-of-life medical preferences and appoint a healthcare agent to make decisions on your behalf. An agent appointed under a valid Virginia directive can act even without a specific list of instructions — provided the directive meets Virginia's execution requirements.
Special Needs Planning
Leaving assets directly to a family member with disabilities can disqualify them from Medicaid and SSI. A properly structured special needs trust holds those assets without counting toward means-tested program eligibility. Virginia has specific Medicaid rules that interact with federal supplemental needs trust requirements.
Medicaid Planning
Virginia Medicaid has a five-year look-back period on asset transfers — the same as Maryland. For Arlington seniors thinking about long-term care costs, planning before a health crisis creates options that planning during one forecloses.
Estate & Probate Administration
If you've been named executor for a loved one's estate in Arlington, you're dealing with Virginia Circuit Court probate procedures, creditor notice requirements, and fiduciary accounting obligations that most people have never encountered. We work through the process with you — from qualifying as executor through final distribution.
Business Succession Planning
Virginia is a favorable state for business formation. For Arlington business owners, the estate plan and the succession plan need to work together. We address ownership transfer, tax exposure, and whether the plan holds across different exit scenarios.
Why Arlington clients choose C&O Law Group
- Multi-jurisdictional practice: Licensed in Virginia, Maryland, and Washington D.C. — essential for Arlington residents with cross-border assets, employment, or business entities.
- Virginia Uniform Trust Code familiarity: We draft trusts that comply with Virginia's UTC framework and coordinate with Maryland and D.C. property as needed.
- Direct attorney access: You work with your attorney, not a paralegal or intake coordinator.
- Flat-fee estate planning packages: Transparent, fixed pricing for standard estate planning engagements. No billing surprises.
- Mobile notary services available: We can come to you for document execution.
- Ancillary probate planning: We build trusts and titling structures that eliminate the need for separate Maryland or D.C. probate proceedings on cross-state property.
Our attorneys are licensed in Maryland, Washington, D.C., Virginia
Your lawyer for estate planning in Arlington is Chris Thompson
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What our clients say
★★★★★“After the sudden loss of my brother, I needed help navigating probate and didn't know where to start. The guidance was compassionate, organized, and extremely professional. I felt supported during a very difficult time.”