Detailed Answer
In Pennsylvania, assets that pass automatically to another person by right of survivorship generally do not become part of the decedent’s probate estate and therefore are not typically included on the probate inventory filed with the Register of Wills. Examples of common nonprobate survivorship transfers include:
- Real property held as joint tenants with right of survivorship
- Bank accounts or securities titled as joint accounts with right of survivorship
- Payable-on-death (POD) or transfer-on-death (TOD) accounts
- Life insurance or retirement accounts with a named beneficiary
Pennsylvania law treats these as nonprobate property because ownership passes immediately to the surviving owner(s) at death, not through probate. For statutory text and general guidance about Pennsylvania decedent and fiduciary law, see Title 20, Decedents, Estates and Fiduciaries, Pennsylvania Consolidated Statutes: https://www.legis.state.pa.us/cfdocs/legis/LI/cons_check.cfm?ttl=20.
That said, there are important exceptions and practical reasons to identify survivorship assets when handling an estate:
- Some survivorship arrangements are contested. If a joint ownership was created primarily to shield assets from creditors or to defeat the decedent’s will, a court may set aside the survivorship claim. In that event, the asset could be treated as estate property.
- Title matters. If the decedent’s interest was actually tenants in common (not joint tenants with right of survivorship), the decedent’s share becomes part of the probate estate and must be inventoried.
- Accounting and transparency. Executors/personal representatives sometimes list nonprobate assets on a separate schedule or note them in the inventory for clarity—marked clearly as nonprobate—so beneficiaries, creditors, and the Register of Wills understand what passed outside probate.
- Creditor and tax consequences. Creditors may challenge transfers in some circumstances. Also, certain nonprobate transfers can have tax reporting consequences; Pennsylvania’s inheritance tax rules and reporting obligations may apply depending on the asset and the beneficiary. For information from the Pennsylvania Department of Revenue, see: https://www.revenue.pa.gov/Pages/default.aspx.
Practical rule: when preparing the probate inventory you should include only assets that were part of the decedent’s probate estate (assets owned solely by the decedent or decedent’s probate interest). You may also include a clear schedule or cover page that lists nonprobate assets (identifying them as survivorship, POD/TOD, beneficiary-designated, or in trust) solely for transparency. If you are unsure whether an asset is truly nonprobate, treat the issue as potentially contested and seek guidance.
If you are serving as personal representative (executor) and must file forms with the Register of Wills, check your county’s Register of Wills website or office for their inventory/accounting requirements and sample forms. County practices vary; some counties ask for a separate statement of nonprobate transfers while others require only the probate inventory.
Finally, because outcomes can turn on the exact title language, timing of transfers, and whether transfers were made to defeat creditors or heirs, consider consulting an attorney experienced in Pennsylvania probate and estate administration before filing the inventory or distributing property.
Relevant resources
- Pennsylvania Consolidated Statutes, Title 20 (Decedents, Estates and Fiduciaries): https://www.legis.state.pa.us/cfdocs/legis/LI/cons_check.cfm?ttl=20
- Pennsylvania Department of Revenue (inheritance tax and reporting): https://www.revenue.pa.gov/Pages/default.aspx
- Pennsylvania Courts — general estate administration guidance and forms (court information varies by county): https://www.pacourts.us/
Disclaimer: This information is educational only and is not legal advice. For advice about a specific situation, consult a licensed Pennsylvania attorney.
Helpful Hints
- Gather documentation: collect deeds, account statements, beneficiary designations, and trust documents to confirm how each asset was titled.
- Check the title language: the words ‘joint tenants with right of survivorship’ or similar phrasing create survivorship rights; ambiguous language may create tenants in common.
- List nonprobate assets separately: if you choose to disclose survivorship assets, put them in a separate schedule titled ‘Nonprobate Assets — Passed by Right of Survivorship’ and mark them clearly.
- Watch for recent transfers: large transfers into joint accounts shortly before death may attract creditor or heir challenges.
- Confirm tax duties: contact the PA Department of Revenue or an accountant about any inheritance tax filings that might be required even for nonprobate transfers.
- Contact the Register of Wills: county practices differ—confirm whether your county requires any specific form or disclosure about survivorship property.
- When in doubt, consult counsel: an attorney can review titles, bank records, and facts to tell you whether the asset is probate property and whether it must be included on the inventory.