Estate Planning Laws in Ohio.

A will must be in writing, signed by the testator (or another in testator's presence at testator's direction), and attested and subscribed in the testator's presence by two or more competent witnesses.

Ohio recognizes holographic wills where the will is wholly in the testator's handwriting and signed. Witnesses are NOT required for holographic wills.

Each county's Court of Common Pleas has a Probate Division with exclusive jurisdiction over probate, estates, guardianships, adoptions, and other specified matters.

Ohio adopted its own comprehensive trust code (based on but not identical to the Uniform Trust Code). Governs creation, modification, termination, and administration of trusts.

Release from Administration available for estates under $35,000 (or $100,000 if surviving spouse is sole beneficiary). Summary Release from Administration (simplified process) available for very small estates.

Surviving spouse may take an elective share of one-third (if more than one child survives) or one-half (if no children or only one child survives) of the net estate.

Ohio permits transfer-on-death designations for real property via a recorded Transfer on Death Designation Affidavit. Property passes automatically at death outside of probate.

Ohio has no estate tax (repealed 2013) and no inheritance tax.

Ohio authorizes statutory Health Care Powers of Attorney and Living Wills. Each has specific execution requirements.