Wills and estate planning in Arkansas

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Arkansas a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary · Uniform Power of Attorney Act
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Ark. Code Ann. § 28-25-103.

The will stays valid, but unless two other qualified disinterested witnesses also attest, the interested witness forfeits whatever exceeds their intestate share (Ark. Code Ann. § 28-25-102, per secondary sources).

The testator must sign AT THE END of the will, in the presence of two attesting witnesses, and the witnesses must actually see the signing or acknowledgment (Burns v. Adamson). Holographic wills are recognized (§ 28-25-104); they must be proved by credible disinterested witnesses to the handwriting, a number reported as three but not confirmed against the official text. Unusual spousal rights: dower/curtesy rather than a modern elective share. Code text was confirmed only through secondary sources; the official Arkansas Code (Lexis) could not be fetched. UTMA: 21 for gift, will or trust transfers unless the transferor names an age between 18 and 21 (per SSA POMS; Ark. Code § 9-26-220 not directly verified).

Power of attorney

Statute: Ark. Code Ann. § 28-68-101 et seq. (Arkansas Uniform Power of Attorney Act).

§ 28-68-105 does not require notarization, but an acknowledgment creates the presumption of genuineness, and a POA used for real estate must be acknowledged and recorded (§ 18-12-501). Statutory form at § 28-68-301. Hot powers need an express grant (§ 28-68-201). Effective Jan 1, 2012 (Act 805 of 2011).

Health care directive

Called: Advance Health Care Directive.

Statute: Ark. Code Ann. § 20-6-101 et seq. (Arkansas Healthcare Decisions Act); execution § 20-6-103.

Witnesses must be competent adults who are not the agent, and at least one cannot be a relative by blood, marriage or adoption or someone entitled to part of the estate.

Notarized OR signed by two witnesses (§ 20-6-103); a witnessed directive should include an attestation clause. A living will declaration can also be made under the Rights of the Terminally Ill or Permanently Unconscious Act (§ 20-17-201 et seq.). Act 974 of 2017 merged the separate health care POA statute into the Healthcare Decisions Act. Details come from secondary summaries.

If there's no will: what a spouse gets

Nothing outright when descendants survive; the spouse takes dower or curtesy instead, a life estate in one-third of the real property plus one-third of the personal property outright (Ark. Code Ann. §§ 28-9-214, 28-11-301, 28-11-305, 28-11-307).

A spouse's right to a share

A spouse married continuously for more than one year may elect against the will to take dower or curtesy (Ark. Code Ann. § 28-39-401), a life estate in one-third of the real property and one-third of the personal property.

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Moderate to heavy, but the small-estate affidavit (§ 28-41-101) covers estates up to $100,000, net of encumbrances and excluding the homestead and statutory allowances, after 45 days; it is filed with the probate clerk and requires publishing notice to creditors.

Money God drafts a Arkansas will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.