D.C. law overview
Estate Planning in Washington, D.C.: What District Residents Need to Know
Wills and intestacy
D.C. does not recognize holographic (handwritten) wills. A will must meet the execution requirements under the D.C. Wills Act to be valid. Without a valid will, your estate is distributed pursuant to D.C.'s intestacy law, which imposes a fixed, pre-determined formula that may not reflect your intentions.
Trusts and probate
D.C. has largely adopted the Uniform Trust Code, with some departures relating to notice requirements for beneficiaries and spendthrift provisions. It has not, however, adopted the Uniform Probate Code; probate administration is governed by the D.C. Probate Reform Act, which allows for a streamlined informal process for simpler estates while requiring court-supervised administration for larger or contested ones. Probate is administered by the Probate Division of the D.C. Superior Court. If a D.C. resident owns property in another state, the personal representative will need to open an ancillary probate proceeding in that jurisdiction. A properly funded revocable living trust, however, eliminates the need for probate, a lengthy, expensive, and public process.
D.C. estate tax
D.C. imposes its own estate tax, separate from the federal tax. In 2026, the exemption is just below $5 million per individual. D.C. applies a graduated estate tax rate that tops out at 16% on amounts above $10 million. While that exemption sits far below the $15 million federal exemption under the One Big Beautiful Bill Act, the gap closes faster than most people expect for D.C. households with valuable real estate — D.C. home values rank among the highest in the country.
Spousal protection
D.C. law also protects a surviving spouse or domestic partner. Under District law, you generally cannot fully disinherit a spouse or domestic partner unless they waive that right in writing.
Services
What we handle for Washington clients
Wills & Last Testaments
A D.C. will must be signed by the testator in the presence of two competent witnesses who also sign. We draft wills that satisfy D.C.'s formal execution requirements, name guardians for minor children, designate personal representatives, and coordinate with the rest of your plan so the will functions as intended.
Revocable Living Trusts
A revocable living trust avoids D.C. probate, handles multi-state property without ancillary proceedings, and keeps your estate's disposition private; probate is a public process, trusts are not. D.C.'s UTC framework governs how the trust operates, including trustee duties, modification procedures, and beneficiary rights.
Powers of Attorney
A durable financial power of attorney and a healthcare proxy give a trusted person legal authority to act on your behalf if you become incapacitated. Under D.C. Code § 21-2081 et seq., a durable power of attorney remains effective during incapacity if it explicitly says so. Without it, your family needs a court-appointed guardian and conservator.
Advance Medical Directive
D.C.'s Health-Care Decisions Act (D.C. Code § 21-2201 et seq.) governs healthcare proxies and advance directives in the District. A properly executed directive lets you appoint a healthcare agent and specify your medical preferences, including end-of-life care, before a crisis requires those decisions.
Special Needs Planning
Leaving assets directly to a family member with disabilities can disqualify them from D.C. Medicaid and federal SSI. A properly structured supplemental needs trust holds those assets without affecting program eligibility. Trust language must thread both federal supplemental needs trust requirements and D.C.-specific Medicaid rules.
Medicaid Planning
D.C. Medicaid has a five-year look-back period on asset transfers, consistent with the federal Medicaid framework. For D.C. residents thinking about long-term care costs, the earlier planning starts, the more options remain available.
Estate & Probate Administration
If you've been named personal representative for a loved one's estate in D.C., you're working with the D.C. Register of Wills under Superior Court procedures, a distinct system from either Maryland or Virginia probate. We work through the process with you from the initial petition through final distribution.
D.C. Estate Tax Planning
For D.C. estates approaching or above the District's exemption (just below $5 million in 2026), we work through tax reduction strategies specific to D.C.'s graduated rate structure, including irrevocable trust options, lifetime gifting within the annual exclusion, charitable planning strategies, and QTIP trusts for married couples looking to maximize both spouses' exemptions.
Business Succession Planning
For D.C. business owners, the business succession plan and the personal estate plan need to work together. We address how ownership transfers, what the D.C. estate tax exposure looks like on business interests, and whether the plan holds across different exit scenarios.
Why Washington clients choose C&O Law Group
- D.C.-licensed counsel: Shibani Shah practices estate planning and probate in Washington D.C. and is familiar with D.C. Superior Court and Register of Wills procedures.
- Multi-jurisdictional practice: Licensed in D.C., Maryland, and Virginia — essential for District residents with cross-border assets, property, or family members.
- D.C. estate tax planning: We work through D.C.'s specific estate tax structure and design plans that reduce exposure within the D.C. rate schedule.
- Direct attorney access: You work with your attorney, not a paralegal or intake coordinator.
- Flat-fee estate planning packages: Transparent, fixed pricing. No billing surprises.
- Mobile notary services available: We can come to you for document execution.
Our attorneys are licensed in Maryland, Washington, D.C., Virginia
Your lawyer for estate planning in Washington is Shibani Shah
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What our clients say
★★★★★“We reached out to update our healthcare directives and financial powers of attorney before our child left for college. The process was efficient, professional, and easy to understand. I would absolutely recommend C&O Law Group.”