--- title: "Ohio Estate Planning Guide (2026) | Legacy Counsel" description: "A working Ohio estate planning guide: wills, revocable trusts, TOD designation affidavits, Ohio probate, Ohio Legacy Trusts, real estate, business owners, and digital assets." lang: en json-ld: | [ { "@context": "https://schema.org", "@graph": [ { "@type": "LegalService", "@id": "https://jacobslegacycounsel.com/#legalservice", "name": "Jacobs Legacy Counsel", "alternateName": [ "Legacy Counsel by Jacobs Counsel", "Jacobs Legacy" ], "url": "https://jacobslegacycounsel.com", "description": "Fixed-fee estate planning for high-net-worth families, founders, executives, and professional athletes. 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Tax law is subject to change." } }, { "@type": "Question", "name": "What is the Ohio Transfer-on-Death Designation Affidavit?", "acceptedAnswer": { "@type": "Answer", "text": "Under Ohio R.C. §5302.22, a real estate owner can record an affidavit naming a transfer-on-death beneficiary. At the owner's death, the property passes to that beneficiary without going through probate. It is a powerful tool but does not provide trust-level management, creditor protection, or staged distributions for minors." } }, { "@type": "Question", "name": "Is an Ohio Legacy Trust really creditor-proof?", "acceptedAnswer": { "@type": "Answer", "text": "No structure is absolutely creditor-proof. An Ohio Legacy Trust under R.C. Chapter 5816 is a domestic asset protection trust with statutory requirements, waiting periods, and exceptions. It may provide meaningful protection against future, unknown creditors when designed correctly, but it does not defeat existing claims and is not a guarantee against all creditors." } }, { "@type": "Question", "name": "What is the federal estate tax exemption?", "acceptedAnswer": { "@type": "Answer", "text": "Approximately $15 million per person in 2026, indexed for inflation, with portability available between spouses. Levels are subject to legislative change." } }, { "@type": "Question", "name": "Can you represent me if I live in Ohio but own property in NJ or NY?", "acceptedAnswer": { "@type": "Answer", "text": "Yes. Drew Jacobs is admitted in NY, NJ, and OH and regularly drafts coordinated multi-state plans for clients with property and family across all three." } }, { "@type": "Question", "name": "Does reading this guide create an attorney-client relationship?", "acceptedAnswer": { "@type": "Answer", "text": "No. This guide is general information and does not create an attorney-client relationship. Do not send confidential information until an engagement letter is signed." } } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://jacobslegacycounsel.com/" }, { "@type": "ListItem", "position": 2, "name": "Ohio Estate Planning", "item": "https://jacobslegacycounsel.com/ohio-estate-planning-attorney" }, { "@type": "ListItem", "position": 3, "name": "Ohio Estate Planning Guide", "item": "https://jacobslegacycounsel.com/ohio-estate-planning-guide" } ] } ], { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://jacobslegacycounsel.com/" }, { "@type": "ListItem", "position": 2, "name": "Ohio Estate Planning Guide", "item": "https://jacobslegacycounsel.com/ohio-estate-planning-guide" } ] } ] --- A Practice of [Jacobs Counsel LLC](https://jacobscounsellaw.com) Serving NY · NJ · OH — Vol. 2026 [Legacy Counsel ](/) Firm Resources Estate Planning Trusts [Probate & Admin](/probate-trust-administration)[Pricing](/pricing)[Book Call](https://cal.com/drewjacobs/estate-planning)[Start Intake](/get-started) Menu 1. [Home](/) 2. Ohio Estate Planning Guide Cornerstone Guide · OH Updated June 2026 # Ohio Estate Planning Guide: what sophisticated families need to know. A working overview of how estate planning is actually done in Ohio — written for non-lawyers who want substance, not a sales pitch. Use it to prepare for a conversation with your attorney, your CPA, or your wealth team. [Start Intake](/get-started)[Book Consultation](https://cal.com/drewjacobs/estate-planning) Drew Jacobs — Admitted in NY, NJ, OH QUICK ANSWER ## The 60-second version. Ohio has **no state estate tax** (repealed in 2013) and **no inheritance tax**, so the binding constraint at death for most Ohio families is the **federal estate tax** — currently approximately **$15 million per person in 2026**, indexed for inflation and subject to legislative change. Ohio's **Transfer-on-Death Designation Affidavit** (R.C. §5302.22) is a uniquely flexible probate-avoidance tool for real estate, and the **Ohio Legacy Trust** (R.C. Chapter 5816) offers asset-protection planning options in appropriate cases. A modern Ohio plan typically includes a will, a revocable living trust, durable financial POA, health care POA, living will, HIPAA authorization, beneficiary review, and — for real estate — a deliberate choice among TOD affidavit, survivorship deed, or trust ownership. IN THIS GUIDE 1. [01 What documents usually belong in an Ohio estate plan](#documents) 2. [02 Ohio probate at the county Probate Court](#probate) 3. [03 Trust planning for Ohio families](#trusts) 4. [04 Ohio estate and inheritance tax — the good news](#tax) 5. [05 Planning for minor children](#minors) 6. [06 Planning for Ohio real estate](#real-estate) 7. [07 Planning for Ohio business owners](#business) 8. [08 Digital asset planning](#digital) 9. [09 Common Ohio mistakes](#mistakes) 10. [FAQ Frequently asked questions](#faq) Related - [Ohio estate planning attorney page](/ohio-estate-planning-attorney) - [Trusts hub](/trusts) - [Probate & trust administration](/probate-trust-administration) - [Pricing](/pricing) - [FAQ](/faq) - [Start intake](/get-started) General information only — not legal, tax, or investment advice. Reading this guide does not create an attorney-client relationship. 01 ## What documents usually belong in an Ohio estate plan Ohio gives families some of the most useful non-probate transfer tools in the country, which means a well-built Ohio plan is often simpler than its NY or NJ counterpart — but only when designed deliberately. The typical document set: - **Last Will and Testament.** Executed under Ohio R.C. §2107.03 — signed by the testator and attested by two competent witnesses. - **Revocable living trust.** Commonly used in Ohio to avoid probate, hold real estate, and provide continuing trusts for beneficiaries. - **Durable financial power of attorney.** Ohio adopted a version of the Uniform Power of Attorney Act at R.C. Chapter 1337. Older forms remain valid but newer drafting is recommended. - **Health care power of attorney** (R.C. §1337.11 et seq.) and **Living Will Declaration** (R.C. §2133.02). - **HIPAA authorization.** - **Transfer-on-Death Designation Affidavit** for Ohio real estate under R.C. §5302.22 — a uniquely Ohio tool, discussed below. - **Beneficiary designation audit** across retirement plans, life insurance, and payable-on-death accounts. - **Irrevocable trusts where justified**, including Ohio Legacy Trusts (the Ohio domestic asset protection trust under R.C. Chapter 5816) where appropriate. 02 ## Ohio probate at the county Probate Court Ohio probate is handled at the **county Probate Court** (Hamilton County for Cincinnati, Franklin for Columbus, Cuyahoga for Cleveland, and so on). The system is more formal than New Jersey's Surrogate process and includes inventories, accountings, and creditor notice procedures under R.C. Title 21. Common frictions: - The will and inventory of probate assets become public record. - Creditor claim periods, notice to next of kin, and accountings must be handled correctly. - Real estate held individually is a probate asset unless covered by a TOD affidavit, a survivorship deed, or a trust. - Contested matters — will contests, fiduciary disputes — may require separate litigation counsel depending on the facts. See [probate & trust administration](/probate-trust-administration). Ohio's Transfer-on-Death Designation Affidavit and trust-based planning together can dramatically reduce or eliminate probate for most Ohio families, when set up correctly. 03 ## Trust planning for Ohio families Ohio trust law lives in the **Ohio Trust Code** (R.C. Chapter 5801 et seq.), a state-modified version of the Uniform Trust Code. Common structures: - **Revocable living trust** — the workhorse for probate avoidance and continuity of management. - **Continuing trusts for children and grandchildren** — instead of outright distribution at 18 or 21, with trustee, standards, and staged control. - **ILIT** for life insurance held outside the federal taxable estate. - **Ohio Legacy Trust (DAPT)** under R.C. Chapter 5816, an Ohio domestic asset protection structure for clients with a documented planning rationale. Asset protection is fact-specific and is not a guarantee against creditors; existing claims and improper transfers can defeat the structure. - **SLATs and GRATs** for high-net-worth couples and pre-exit founders. As with every state, an unfunded trust does almost nothing. Funding is part of the engagement. 04 ## Ohio estate and inheritance tax — the good news Ohio is one of the more tax-friendly states at death: - **No Ohio estate tax.** Ohio's estate tax was repealed effective January 1, 2013. - **No Ohio inheritance tax.** The binding tax constraint for Ohio families is usually the **federal estate tax**. The federal basic exclusion is approximately **$15 million per person in 2026**, indexed for inflation, with portability available between spouses. Exemption levels are subject to legislative change and should not be assumed to stay at any specific level. Multi-state families should be careful: an Ohio resident who owns real estate in NJ or NY may still face that other state's tax regime on that situs property and may face ancillary probate as well. Cross-border coordination is one of the reasons our practice is licensed in NY, NJ, and OH. 05 ## Planning for minor children For Ohio families with young children, two decisions matter most: 1. **Guardian nomination** in the will. Ohio Probate Court gives significant weight to the parent's nomination under R.C. §2111.121 but applies a best-interests standard. Name a primary and a successor. 2. **How money is held.** Without a trust, a child's inheritance is usually held by a custodian under the Ohio Transfers to Minors Act and distributed outright at 21. For most families with meaningful assets, a continuing trust with thoughtful trustee selection, distribution standards, and staged ages is far more protective. Life insurance, 529 plans, and retirement accounts should be designed to flow into the trust rather than directly to a minor. 06 ## Planning for Ohio real estate Ohio gives families a flexible toolset for transferring real estate at death: - **Transfer-on-Death Designation Affidavit (R.C. §5302.22).** The owner records an affidavit naming a TOD beneficiary; the property passes at death without probate. Powerful, but blunt — it does not provide trust-level management, creditor protection, or continuing oversight for minors or vulnerable beneficiaries. - **Survivorship deed.** Joint with right of survivorship — useful between spouses but the same caution applies as elsewhere: adding an adult child as joint owner creates gift, creditor, and basis problems. - **Revocable trust ownership.** The most flexible option, especially for clients with rental property, an out-of-state vacation home, or beneficiaries who should not receive real estate outright. - **LLC-held rentals.** For investment property, the LLC interest is transferred into the trust; the deed itself stays in the LLC. 07 ## Planning for Ohio business owners Ohio is home to a deep bench of family-owned businesses. The estate plan and the company governance documents need to be drafted together: - Does the operating agreement or buy-sell restrict transfers to trusts? Many do — secure consents on the front end. - How is the buy-sell funded? An ILIT can keep insurance proceeds outside the federal taxable estate. - For founders pre-exit, gifting strategies (SLATs, GRATs, dynasty trusts) and QSBS stacking deserve early review. See [QSBS stacking](/qsbs-stacking). - For multi-generation family businesses, governance documents — voting trusts, family councils, trustee selection — matter as much as the tax design. 08 ## Digital asset planning Ohio adopted RUFADAA at R.C. Chapter 2137. Your fiduciary's ability to access your digital life depends on the layered hierarchy: the platform's own tools first, then your estate planning documents, then default rules. - Use platform-level **legacy tools** (Apple, Google, Facebook) where available. - Include **RUFADAA-compliant authorizations** in your will, trust, and POA so the fiduciary can request content, not just metadata. - Maintain a secure **account inventory** with password manager access and 2FA recovery, kept separate from the legal documents. - For **crypto**, plan custody and seed-phrase access for the fiduciary, and address transfer mechanics in the trust. 09 ## Common Ohio mistakes 1. **Relying on a TOD affidavit alone** when minor or vulnerable beneficiaries are involved. A TOD passes outright — there is no trustee. 2. **Adding an adult child as joint owner on the deed** to "avoid probate." 3. **Letting beneficiary designations contradict the will.** 4. **Trusts signed and never funded.** 5. **Out-of-state real estate held individually** by an Ohio resident, triggering ancillary probate. 6. **Old powers of attorney** banks reject. Refresh periodically. 7. **Treating an Ohio Legacy Trust as a creditor-proof shield** instead of a planning tool with strict requirements and limits. FAQ ## Ohio estate planning questions. ### Does Ohio have an estate or inheritance tax? No. Ohio's estate tax was repealed effective January 1, 2013, and there is no Ohio inheritance tax. Tax law is subject to change. ### What is the Ohio Transfer-on-Death Designation Affidavit? Under Ohio R.C. §5302.22, a real estate owner can record an affidavit naming a transfer-on-death beneficiary. At the owner's death, the property passes to that beneficiary without going through probate. It is a powerful tool but does not provide trust-level management, creditor protection, or staged distributions for minors. ### Is an Ohio Legacy Trust really creditor-proof? No structure is absolutely creditor-proof. An Ohio Legacy Trust under R.C. Chapter 5816 is a domestic asset protection trust with statutory requirements, waiting periods, and exceptions. It may provide meaningful protection against future, unknown creditors when designed correctly, but it does not defeat existing claims and is not a guarantee against all creditors. ### What is the federal estate tax exemption? Approximately $15 million per person in 2026, indexed for inflation, with portability available between spouses. Levels are subject to legislative change. ### Can you represent me if I live in Ohio but own property in NJ or NY? Yes. Drew Jacobs is admitted in NY, NJ, and OH and regularly drafts coordinated multi-state plans for clients with property and family across all three. ### Does reading this guide create an attorney-client relationship? No. This guide is general information and does not create an attorney-client relationship. Do not send confidential information until an engagement letter is signed. [Read the full FAQ →](/faq) Next Step Ohio ## Ready to draft your Ohio plan with senior counsel? Fixed-fee engagements. Initial consultations are private and conducted directly by Drew Jacobs. [Start Intake →](/get-started)[Book Consultation](https://cal.com/drewjacobs/estate-planning)[Ohio estate planning attorney page →](/ohio-estate-planning-attorney) **Prospective Client Disclaimer.** Submitting this form does not create an attorney-client relationship. Do not send confidential or time-sensitive information until we have signed an engagement letter. We will review your submission and follow up to discuss whether we can represent you. By submitting, you consent to be contacted about your inquiry. **Attorney Advertising.** Prior results do not guarantee a similar outcome. This guide is general information about Ohio estate planning concepts as of June 2026 and is not legal, tax, or investment advice. Tax laws, exemption amounts, and state rules change and may apply differently to your facts. Drew Jacobs is licensed in New York, New Jersey, and Ohio; representation depends on conflict clearance and matter fit. For matters in other jurisdictions, we coordinate with qualified local counsel. Estate Planning & Legacy Counsel Legacy Counsel by Jacobs Counsel. Fixed-fee estate planning, trusts, wills, and generational wealth strategy for high-net-worth families. 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All rights reserved. Attorney Advertising. Prior results do not guarantee a similar outcome. **Jurisdiction.** Drew Jacobs is licensed to practice law in New York, New Jersey, and Ohio . Estate planning is highly state-specific — laws governing wills, trusts, probate, estate and inheritance tax, and asset protection vary materially by jurisdiction. We represent clients whose residence, primary assets, or business interests are situated in NY, NJ, or OH. For matters involving other states, we coordinate with qualified local counsel. Nothing on this site constitutes legal advice or an offer to represent you in a jurisdiction in which we are not licensed.