Estate Planning Laws in North Carolina.

A will must be in writing, signed by the testator (or another at the testator's direction in the testator's presence), and attested by at least 2 competent witnesses who sign in the testator's presence.

A holographic will (wholly in the testator's handwriting with signature and evidence testator intended it as a will, found among testator's valuable papers) is valid without witnesses. North Carolina's rules are stricter than many states.

The elected Clerk of Superior Court in each county serves as ex officio Judge of Probate with exclusive original jurisdiction over probate, estates, guardianships, and specified trust matters. Appeals go to the Superior Court.

North Carolina adopted a modernized Uniform Trust Code effective January 1, 2006.

Simplified administration available when the surviving spouse is the sole heir or devisee. The spouse takes the estate subject to debts without formal administration.

Surviving spouse may elect against the will and take a percentage of the Total Net Assets (15%-50% based on length of marriage).

North Carolina has no estate tax and no inheritance tax.

Statutory forms available for healthcare powers of attorney and living wills (Advance Directive for Natural Death).