Hawaii Last Will and Testament

Yes. Hawaii imposes its own estate tax on estates over $5.49 million (indexed for inflation). The top rate is 20%. This threshold is lower than the federal exemption, so estates that owe no federal tax may still owe Hawaii estate tax. Planning strategies like irrevocable trusts or lifetime gifting can reduce exposure.

Your estate passes under Hawaii's intestate succession laws (HRS §560:2-101 et seq.). For married decedents, the surviving spouse inherits the entire estate if there are no surviving descendants or parents. If there are children, the spouse typically receives 50% and the children split the remainder. Unmarried partners have no inheritance rights without a will.

No. Hawaii does not recognize holographic (handwritten, unwitnessed) wills. A valid Hawaii will requires the signature of two witnesses who sign in the testator's presence. Attempting to rely on a holographic will can result in intestacy. Always use a properly witnessed and notarized will.

A surviving spouse may elect against the will and claim 50% of the augmented estate, which includes probate assets, certain non-probate transfers, and transfers made during the marriage. The elective share must be claimed within 9 months of death or 6 months after probate is opened, whichever is later.