Big Changes Could Happen to North Carolina Wills, Trusts, and Inheritance

North Carolina Senate Bill 309 is a major legislative package that updates many of the state’s laws governing how people plan their estates, including wills, trusts, and support for surviving family members. Recommended by the NC Bar Association’s experts, this bill aims to modernize the system, with most changes taking effect on January 1, 2026.

The Arrival of the Electronic Will

The biggest change is the creation of the North Carolina Uniform Electronic Wills Act. Soon, you won’t need to rely only on paper for your final wishes.

• What It Is: An electronic will is a will that is executed and recorded entirely in an electronic format (like a secure digital file).
• How It Works: To be valid, the electronic will must be readable as text, signed by you (the testator), and attested to by at least two competent witnesses, much like a traditional paper will.
• Peace of Mind: You can also have an existing paper will converted into an electronic format and safely stored. If the original paper will is later lost, the electronic version can still be used and won’t be considered revoked.
• Probate: While the will itself is electronic, the version submitted to the court for probate must be a certified paper copy of the electronic will.

Increased Family Support: The Year’s Allowance

The bill provides a significant boost to the mandatory financial support immediately available to a surviving spouse and minor children. This money is exempt from most debts and claims against the estate.

• Priority and Deadlines: The surviving spouse’s allowance still takes priority over the child’s allowance. However, the spouse must file their claim within six months of the decedent’s death to keep that priority. If a spouse misses the six-month deadline and a petition for a child’s allowance is filed, the spouse loses priority, and the child can receive their full allowance first.
• Filing a Claim: If a personal representative has been appointed for the estate, the claim for an allowance must be made within six months after they are appointed.

Clearer Rules for Trusts and Elective Shares

The bill also tightens the rules for trusts and makes it easier to understand the assets a surviving spouse is entitled to claim from the estate.

• Trust Contests (Challenging a Trust): If someone wants to challenge the validity of a revocable trust after the creator dies, they have a strict deadline: the earlier of three years after the creator’s death, or only 120 days after the trustee sends them a copy of the trust and notice of the time limit.
• Trustee Protection: A trustee who manages and distributes trust property after a death will be protected from liability unless they know a court challenge is currently pending or they’ve been warned of a potential lawsuit.
• Spousal Elective Share: The process for a surviving spouse to claim an elective share (a minimum guaranteed portion of the estate) has been streamlined, clarifying legal procedures and setting clear deadlines. A key provision clarifies that if a spouse dies before the claim is settled, their personal representative can continue to pursue the claim.

The provided document is North Carolina Senate Bill 309 (S309), which was filed on March 18, 2025, and referred to the Senate Committee on Rules and Operations of the Senate.

Based on a search for the bill’s current status for the North Carolina 2025 Session, the bill S309, “Changes to Estates and Trusts Statutes,” appears to have been incorporated into or replaced by a different bill number that was later enacted.

While the original was filed in the Senate, its provisions are often moved into a companion bill or a comprehensive legislative vehicle for final passage. An identical or similar bill, House Bill 309, which initially had a different subject (Various Local Provisions VI), was used for final enactment.

The key statutes changes proposed in S309, such as the Uniform Electronic Wills Act and revisions to the Year’s Allowance (increasing the spousal allowance to $60,000), were likely passed into law through a separate legislative action.

If the provisions of S309 are passed, they would be part of a Session Law (SL) for the 2025 session. The bill itself, originally filed as S309, was referred to the Rules and Operations of the Senate on March 18, 2025.