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Title Tag: Estate Planning Checklist for Married Couples (2026): 42 Items - ProbatePedia
Meta Description: A complete estate planning checklist for married couples: 42 items covering joint vs. separate trusts, spousal beneficiary designations, state estate tax portability, ERISA survivor rights, community property vs. common law states, and what happens if both spouses die simultaneously.
Estate Planning Checklist for Married Couples (2026)
Last Updated: March 2026 • All 50 States • EPC Series — Article 2 of 6
Married couples face unique estate planning challenges: How do you ensure each spouse's property passes correctly? How do you preserve two state estate tax exemptions in states without portability? What happens if both spouses die simultaneously? Which accounts require spousal consent before naming a non-spouse beneficiary? This checklist covers 42 specific action items for married couples — from joint vs. separate trusts to ERISA beneficiary consent requirements to simultaneous death planning. Your Married Couple Progress ░░░░░░░░░░░░░░░░░░░░ 0% (0/42 items) 📄 PART 1: Document Decisions Specific to Married Couples Joint Trust vs. Separate Trusts — Make the Decision **☐**Review whether a joint revocable trust (one trust for both spouses) or separate trusts (one per spouse) is more appropriate **☐**Joint trust: simpler; lower cost; shared administration during marriage; becomes two separate trusts or survivor trust at first death **☐**Separate trusts: preferred in community property states for basis planning; preferred when spouses have very different assets from prior relationships; also preferred when blended family dynamics exist **☐**In community property states (CA, TX, AZ, NV, WA, ID, LA, NM, WI): confirm community property characterization; separate trusts may preserve full step-up in basis at first death AB Trust / Credit Shelter Trust — State Estate Tax Planning **☐**Determine whether your state has an estate tax and whether it has portability between spouses **☐**States WITHOUT portability (your $4M–$7.28M exemption is lost if not used): Illinois ($4M), New York (~$7.28M), Massachusetts (~$2M), Oregon (~$1M), Washington State (~$2.19M), Maryland (verify) **☐**For estates approaching or above the state exemption in no-portability states: trust includes AB trust / Credit Shelter Trust provisions **☐**AB trust reviewed and sized to maximize use of both spouses' state exemptions **☐**Federal portability: if federal estate tax is relevant (estate over $15M), file Form 706 within 9 months of first spouse's death to port the unused federal exemption — even if no tax is owed Simultaneous Death Planning **☐**Will and trust include simultaneous death (common disaster) provisions — specifies who is treated as having survived whom **☐**Most states use the Uniform Simultaneous Death Act: each person treated as predeceasing the other for their own assets (avoid naming each other as sole beneficiary without contingent) **☐**Name contingent beneficiaries on every account and in every document in case both spouses die together **☐**Name guardian for minor children in the event both parents die — the most important document for young families 🎯 PART 2: Beneficiary Designation Issues for Married Couples ERISA Requires Spousal Consent for 401k Non-Spouse Beneficiary: Under ERISA, if you want to name anyone other than your spouse as primary beneficiary of your 401(k), 403(b), or other ERISA-qualified retirement plan, your spouse must sign a written consent form — witnessed by a notary or plan representative. This is a federal legal requirement that cannot be waived by your own unilateral action. Even if your trust is the intended beneficiary (for estate tax planning), your spouse must consent. Confirm with your plan administrator. **☐**IRA: spouse named as primary beneficiary (enables spousal rollover — most tax-efficient inheritance option for spouses) **☐**401(k)/403(b): spouse named as primary OR spouse has provided written ERISA consent to name another beneficiary **☐**Life insurance: review who is named; confirm consistent with overall plan **☐**Both spouses have named each other on all joint accounts AND named contingent beneficiaries in case of simultaneous death **☐**Confirm: no account still names a prior spouse, deceased parent, or omitted child **☐**Retirement account beneficiary forms: if naming a trust as beneficiary for estate tax planning, confirm the trust meets IRS 'see-through trust' requirements — required for favorable RMD treatment 🏠 PART 3: Property Titling for Married Couples **☐**Determine how all real property is titled: joint tenancy, tenancy by the entireties, community property, or sole ownership **☐**Tenancy by the entireties (TBE): available in about 25 states; provides creditor protection from one spouse's creditors; bypasses probate at first death; review if available in your state
| ContentProbate at First Death?ContentCreditor Protection?ContentAvailable in** | | --- | --- | --- | --- | | Joint Tenancy WROS | No — survives to joint owner | No protection from either spouse's creditors | All states | | Tenancy by the Entireties (TBE) | No — survives to spouse | Yes — protected from one spouse's solo creditors in most TBE states | ~25 states including FL, MD, PA, TN, VA, etc. | | Community Property | Yes — unless transferred to trust or has TOD deed | No special protection | CA, TX, AZ, NV, WA, ID, LA, NM, WI | | Trust Ownership | No — Successor Trustee has immediate authority | Revocable trust: no creditor protection. Irrevocable: yes | All states |
**☐**Community property states: confirm whether each asset is community property or separate property; document separate property sources
**☐**Full step-up in basis: in community property states, BOTH halves of community property get a stepped-up cost basis when either spouse dies (IRC §1014(b)(6)); potentially more tax-efficient than joint tenancy
**☐**Out-of-state property: deed to trust or local equivalent to avoid ancillary probate in each state
💰 PART 4: Financial & Tax Planning for Married Couples
**☐**Review income tax implications of IRA beneficiary designations: spousal rollover enables continued tax deferral; non-spouse inheritors face 10-year distribution rule (SECURE 2.0)
**☐**Social Security: review survivor benefit optimization — higher earner should consider delaying to age 70 to maximize survivor benefit for lower-earning spouse
**☐**Long-term care insurance: both spouses review; community spouse resource allowance (CSRA) protects some assets if one spouse needs Medicaid nursing home coverage
**☐**Annual gifting: married couple can give $38,000/year combined ($19,000 each) to any one person without gift tax — useful for reducing estate for children/grandchildren
**☐**QTIP trust: if estate may trigger estate tax and you want to ensure your assets eventually pass to your children (not your spouse's new partner if they remarry), QTIP trust provides income to spouse during life while preserving principal for your children
📋 PART 5: Document Storage & Family Communication
**☐**Both spouses know where all estate documents are stored
**☐**Each spouse has a copy of or access to: will, trust, beneficiary designation records, life insurance policies, retirement account statements
**☐**Letter of Instruction written: tells executor where to find everything, account numbers, passwords, key contacts (attorney, CPA, financial advisor), funeral preferences
**☐**Adult children or other key family members informed that an estate plan exists and who the executor/trustee is (they don't need to know the contents — just that the plan exists and who to call)
**☐**Emergency contact card in wallet: 'In case of emergency, contact [Successor Trustee name and phone] for estate and medical information'
✅ Verified Data — March 2026
• ERISA spousal consent requirement for 401k non-spouse beneficiary — confirmed; federal law
• Federal portability: Form 706 within 9 months to preserve deceased spouse's unused federal exemption — confirmed
• SECURE 2.0: 10-year rule for non-spouse inherited IRA beneficiaries — confirmed
• Community property full step-up in basis both halves: IRC §1014(b)(6) — confirmed
• Tenancy by the entireties creditor protection: varies significantly by state — ⚠ editor verify availability and scope in each state
• States without estate tax portability: IL, NY, MA, OR, WA and others — confirmed; each state should be verified individually
• Annual gift tax exclusion: $19,000/person (IRS 2026) — confirmed
• Federal estate tax exemption: $15,000,000/person (PL 119-21, July 4, 2025) — confirmed
Estate Planning Checklist Series:
EPC-1 → Ultimate Estate Planning Checklist: 47 Items to Complete Now
EPC-2 → Estate Planning Checklist for Married Couples
EPC-3 → Estate Planning Checklist for Singles
EPC-4 → Estate Planning Checklist After Major Life Events
EPC-5 → Estate Planning Documents Checklist: What Papers You Need
EPC-6 → Estate Planning Checklist for Business Owners
probatepedia.com · /estate-planning/checklist/married-couples/ · EPC-2 of 6 · v1.0 March 2026