First Light / Nevada Estate Planning
Estate Planning in Nevada
Nevada sits at the intersection of estate planning innovation and tax efficiency. It's one of the few states that allows electronic wills, has no state estate tax or income tax, provides a double step-up in basis for community property, and is widely considered the nation's best jurisdiction for asset protection trusts. But the details matter — particularly how you title your community property.
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Last updated: April 2026
What most people don't know about Nevada
Nevada is one of the few states in the country that recognizes electronic wills — wills created, signed, and witnessed entirely in digital form without ever being printed on paper. Under NRS 133.085, an electronic will must be created and stored in an electronic record, signed with an electronic signature by the testator, and witnessed and signed by at least one person using audio-video communication. Most people assume a will must be on paper. In Nevada, it doesn't. This positions Nevada at the forefront of estate planning modernization — though the electronic will must still meet specific technical requirements and be properly authenticated for probate.
Source: NRS 133.085
Plain English Rules
- •Nevada is one of the few states that recognizes electronic wills — wills created, signed, and witnessed entirely in digital form using audio-video communication
- •As a community property state, Nevada provides a double step-up in basis — both halves of community property get a tax basis reset when one spouse dies, potentially eliminating hundreds of thousands in capital gains tax
- •Intestacy rules apply ONLY to separate property — community property automatically vests in the surviving spouse, significantly reducing the probate estate for married couples
- •Nevada recently raised its probate thresholds: estates up to $150,000 can use an affidavit or set-aside procedure; estates up to $500,000 qualify for summary administration
- •Nevada has no state estate tax, no inheritance tax, and no state income tax — making it one of the most tax-friendly jurisdictions for estate planning
- •Nevada is widely considered the nation's best jurisdiction for asset protection trusts — allowing individuals to protect assets from future creditors while retaining some access
What Actually Breaks
Community property not properly titled as CPWROS
Standard community property still requires probate for the decedent's half — only community property with right of survivorship (CPWROS) bypasses probate automatically
Holographic will with typed material provisions
Invalid as a holographic will — signature, date, AND material provisions must all be in the testator's handwriting
Beneficiary serves as one of only two witnesses
The beneficiary-witness's gift is voided unless two additional witnesses also signed the will
Assets titled as joint tenants instead of community property
Loses the double step-up in basis — only the decedent's half gets a basis reset, potentially creating significant capital gains tax liability on sale
No estate plan, married with children from prior relationship
Community property goes to surviving spouse automatically, but separate property is split: one-half to spouse, one-half to one child; or one-third to spouse, two-thirds to multiple children
Electronic will not properly authenticated
Must meet specific requirements under NRS 133.085 including electronic signatures and at least one witness via audio-video — failure to comply invalidates the electronic form
No advance directive before incapacity
Medical decisions fall to a statutory surrogate hierarchy — spouse, then adult children, then parents; disagreements may require court intervention
If This Is Your Situation
Married with children, all from current marriage (intestacy)
Surviving spouse receives ALL community property automatically; for separate property, spouse receives one-half and children share the other half (one child) or one-third to spouse and two-thirds to children (two+ children)
Married with no children (intestacy)
Surviving spouse receives ALL community property automatically; for separate property, spouse receives one-half and the other half goes to parents or siblings
Estate under $150,000 (after SB 404)
Affidavit of Entitlement or set-aside procedure available — affidavit bypasses court entirely; set-aside allows the court to vest the entire estate in the surviving spouse or minor children
Estate between $150,001 and $500,000
Summary administration available — streamlined court process with reduced timelines and creditor claim periods
Want to protect assets from future creditors
Nevada Asset Protection Trust (NAPT) — self-settled spendthrift trust with a 2-year statute of limitations for creditor claims; widely considered the nation's best jurisdiction
Want to avoid probate entirely
Revocable living trust is the most common tool; also consider CPWROS for marital property, beneficiary designations, and TOD registrations
Want to create a will digitally
Nevada recognizes electronic wills — must be created in an electronic record, signed with an electronic signature, and witnessed via audio-video communication
At a Glance
| Will witnesses | 2 required (unless holographic or electronic) |
| Why it matters | Witnesses must subscribe in the testator's presence; interested witnesses risk losing their bequest unless two additional witnesses also signed |
| Notarization required | Not required for standard wills |
| Notarization note | Self-proving affidavit is separate and recommended; can be made by declaration under penalty of perjury OR notarized affidavit |
| Self-proving affidavit | Allowed — two methods: declaration under penalty of perjury or notarized affidavit (NRS 133.050) |
| Durable POA | Recognized — Nevada adopted the Uniform Power of Attorney Act |
| POA note | Must include durability language; statutory form available |
| Healthcare directive | Recognized — Nevada Advance Directive for Health Care |
| Directive note | Combines living will and healthcare agent designation; requires two witnesses or notarization |
| Probate timeline | Typically weeks (affidavit); 60–90 days (set-aside); 6–12 months (general administration) |
| Probate filing fees | Typically $200–$400 depending on county |
| Small estate threshold | $150,000 for affidavit/set-aside (increased from $100,000 by SB 404 eff. Oct 1, 2025); $500,000 for summary administration |
| Holographic wills | Valid if signature, date, and material provisions are in testator's handwriting — no witnesses required |
How Nevada Actually Works
Nevada is a community property state that doesn't follow the Uniform Probate Code. It has developed its own estate planning framework that is, in many respects, more modern and taxpayer-friendly than most states.
The feature that positions Nevada at the forefront of estate planning is its recognition of electronic wills. Under NRS 133.085, a will can be created, signed, and witnessed entirely in digital form — no paper required. The testator signs with an electronic signature, and at least one witness participates via audio-video communication. While still evolving in practice, this makes Nevada one of the most accessible states for will execution. Nevada also recognizes holographic wills (handwritten, no witnesses needed) and standard formal wills.
As a community property state, Nevada provides a powerful tax advantage: the double step-up in basis. When one spouse dies, both halves of community property receive a new tax basis equal to fair market value — not just the decedent's half. For a couple that bought a home for $200,000 that is now worth $800,000, the surviving spouse's basis resets to $800,000. If they sell immediately, zero capital gains tax. This benefit is lost if the property is mistakenly titled as joint tenancy instead of community property or CPWROS.
Nevada's probate system was significantly updated by SB 404, effective October 1, 2025. The affidavit and set-aside thresholds jumped from $100,000 to $150,000, and summary administration rose from $300,000 to $500,000. The set-aside procedure is particularly noteworthy — the court can vest the entire estate in the surviving spouse or minor children even against creditor claims. For larger estates, independent administration allows the personal representative to act without prior court approval.
Finally, Nevada is widely considered the nation's best jurisdiction for asset protection trusts. The Nevada Asset Protection Trust (NAPT) allows individuals to create a self-settled irrevocable trust where they can remain a beneficiary while protecting assets from future creditors, with a short 2-year statute of limitations. Combined with no state income tax, this makes Nevada an attractive trust situs for residents and non-residents alike.
Without a Will: How Nevada Distributes Your Estate
This is where Nevada gets complicated — and where the community property distinction matters most. Nevada is a community property state. Assets acquired during marriage are generally owned equally by both spouses. Assets owned before marriage, or received as a gift or inheritance during marriage, are separate property. When someone dies without a will, these two categories follow different rules.
Nevada's intestacy rules apply only to separate property. Community property vests automatically in the surviving spouse and is never subject to intestacy distribution.
For separate property, the surviving spouse's share depends on how many children survive. With one child, the spouse and child each receive half. With two or more children, the spouse receives one-third and the children share two-thirds. If there are no children, the spouse splits the separate property with the decedent's parents or siblings. The distinction between community and separate property is critical — and getting the titling right determines whether assets go through probate at all.
Married with children (same marriage)
Surviving spouse receives ALL community property automatically (it does not go through intestacy). For separate property: spouse receives one-half and one child receives the other half. If two or more children: spouse receives one-third and children share two-thirds equally.
Married with children from a prior relationship
Same as above — Nevada does not distinguish between children of the current marriage and children of a prior relationship for intestacy purposes. Community property goes entirely to the surviving spouse; separate property is split as described above.
Married, no children
Surviving spouse receives ALL community property automatically. For separate property: spouse receives one-half; the other half goes to parents (split equally, or entirely to one if only one survives). If no parents: one-half to siblings. If no parents or siblings: the entire separate property estate goes to the surviving spouse.
Single with children
Children inherit the entire estate equally. If a child predeceased the decedent, that child's descendants inherit by representation.
Single, no children
Parents inherit equally. If no parents, siblings inherit. The chain continues through increasingly distant relatives. If no relatives can be found, the estate escheats to Nevada for educational purposes.
Survival period: Not specified by a general statutory survival period for intestacy
Nevada intestacy applies ONLY to separate property — community property vests automatically in the surviving spouse under NRS 123.250 and is not subject to intestacy distribution. Community property with right of survivorship (CPWROS) bypasses both probate and intestacy entirely. Half-blood relatives inherit equally with whole-blood relatives (NRS 134.160). The double step-up in basis for community property means that when one spouse dies, both halves of community property receive a new tax basis equal to fair market value — a significant tax advantage over separate-property states.
Wills in Nevada
What makes a will valid
A written will signed by the testator and attested by at least two competent witnesses who subscribe in the testator's presence. Alternatively: a holographic will with signature, date, and material provisions in the testator's handwriting; or an electronic will meeting NRS 133.085 requirements.
What people think
That wills must be on paper, or that a notarized document is automatically valid, or that a holographic will can include typed portions.
What actually happens
Nevada offers three valid will forms — formal (witnessed), holographic (handwritten), and electronic (digital). Each has specific requirements. Holographic wills require all material provisions in handwriting; electronic wills require specific technical authentication. Notarization alone does not make a will valid — it creates a self-proving affidavit. The interested-witness rule voids gifts to witnesses unless two additional witnesses signed.
Common failure
Holographic wills where material provisions are partly typed and partly handwritten — the will fails as both a formal will (no witnesses) and a holographic will (typed material). Also common: not properly titling community property as CPWROS, which means it still goes through probate.
When a trust is better
When you want to avoid probate entirely, when you want to take advantage of the double step-up in basis while maintaining control, when you need asset protection (Nevada Asset Protection Trust), or when managing distributions to minors. Nevada's lack of state income tax makes it an attractive trust jurisdiction.
Execution checklist
- Choose the form: formal (witnessed), holographic (handwritten), or electronic (digital)
- For formal wills: sign in front of two competent witnesses; have witnesses subscribe in your presence
- For holographic wills: handwrite ALL material provisions, the date, and your signature
- For electronic wills: create in an electronic record; sign with an electronic signature; have at least one witness via audio-video communication
- Execute a self-proving affidavit — by declaration under penalty of perjury or notarized affidavit
- Do NOT use beneficiaries as witnesses (unless two additional disinterested witnesses also sign)
- Review community property titling — consider CPWROS for automatic transfer and double step-up
Power of Attorney in Nevada
What it does
Grants authority to a named agent to manage financial and legal affairs on behalf of the principal. Healthcare decisions require a separate advance directive.
Key rule
Nevada adopted the Uniform Power of Attorney Act. The POA must include specific durability language to survive incapacity. Nevada's statutory form is widely accepted.
Real-world friction
Las Vegas and Reno financial institutions generally accept the Nevada statutory form without issue. Out-of-state POA forms may face more scrutiny. For real estate transactions, the POA should be recorded with the county recorder.
Common mistake
Assuming a financial POA covers healthcare decisions. Nevada separates these authorities — you need both a durable financial POA and an advance directive for healthcare.
Healthcare Directive in Nevada
What it covers
Your preferences for life-sustaining treatment and the designation of a healthcare agent to make medical decisions if you cannot communicate your wishes.
What's different
Nevada's advance directive combines the living will and healthcare agent designation in one document. The state also participates in the POLST program for portable physician orders.
Execution requirements
Two witnesses or notarization required. The healthcare agent and employees of the treating facility typically cannot serve as witnesses.
Common misunderstanding
Confusing a financial POA with a healthcare advance directive. They are separate documents with different legal authority. Without an advance directive, medical decisions fall to a statutory surrogate hierarchy.
Probate in Nevada
When required
When assets are held solely in the decedent's name without a beneficiary designation, CPWROS, joint tenancy, or trust — and the estate exceeds $150,000 (or $25,000 for non-spouses).
What makes Nevada different
Nevada recently overhauled its probate thresholds under SB 404 (eff. Oct 1, 2025). The affidavit and set-aside limits jumped from $100,000 to $150,000, and summary administration rose from $300,000 to $500,000. The set-aside procedure is uniquely powerful — the court can vest the entire estate in the surviving spouse or minor children even against creditor claims. Community property vests automatically in the surviving spouse without probate. Independent administration is available when authorized, allowing the personal representative to act without prior court approval.
Probate paths
Affidavit of Entitlement· Weeks
For personal property at $150,000 or less. No court filing required. Heir presents affidavit to asset holders. 40-day waiting period. Cannot transfer real property.
Set-aside to surviving spouse/minor children· 60–90 days
For estates at $150,000 or less. Court can set aside the entire estate to the surviving family, overriding even creditor claims.
Summary administration· 3–6 months
For estates at $500,000 or less. Streamlined court process with reduced timelines.
General administration· 6–12+ months
For estates exceeding $500,000. Full court-supervised process. Independent administration available when authorized.
What people get wrong
Assuming community property automatically avoids probate. Standard community property still requires probate for the decedent's half — only community property WITH RIGHT OF SURVIVORSHIP (CPWROS) bypasses probate. Also: many people don't realize Nevada raised its probate thresholds significantly in 2025, which may mean their estate now qualifies for a simplified procedure.
Trusts in Nevada
When a trust is useful
Avoiding probate, asset protection from creditors (Nevada Asset Protection Trust), preserving the double step-up in basis for community property, maintaining privacy, managing distributions to beneficiaries, or holding property in multiple states. Nevada's lack of state income tax makes it an attractive trust situs even for non-residents.
When a trust is unnecessary
Estates under $150,000 (which can use the affidavit or set-aside procedure), or married couples whose assets are held entirely as CPWROS and with beneficiary designations. For very simple estates, community property titling and beneficiary designations may be sufficient.
Key mistake
Titling community property as joint tenancy instead of CPWROS. Joint tenancy provides only a single step-up in basis (decedent's half), while CPWROS provides a DOUBLE step-up (both halves). For a couple with an asset that has appreciated significantly, this mistake can cost hundreds of thousands in capital gains tax.
Common Mistakes
Titling community property as joint tenancy instead of CPWROS
Joint tenancy provides only a single step-up in basis (decedent's half). Community property with right of survivorship provides a double step-up (both halves). For an asset that has appreciated $500,000, this mistake can cost $75,000+ in capital gains tax.
Assuming standard community property avoids probate
Only community property with right of survivorship (CPWROS) bypasses probate automatically. Standard community property still requires the decedent's half to go through probate or a set-aside procedure.
Using beneficiaries as witnesses
Nevada's interested-witness rule voids gifts to a subscribing witness unless two additional witnesses also signed. Always use disinterested witnesses.
Holographic will with typed material provisions
A holographic will requires that the signature, date, AND material provisions all be in the testator's handwriting. A will with typed dispositive language fails as both a formal will (no witnesses) and a holographic will.
Not knowing the probate thresholds increased
SB 404 (eff. Oct 1, 2025) raised the affidavit/set-aside threshold from $100,000 to $150,000 and summary administration from $300,000 to $500,000. Many estates that previously required full probate now qualify for simplified procedures.
Not using Nevada's asset protection trust when appropriate
Nevada is widely considered the best jurisdiction in the country for asset protection trusts. Professionals, business owners, and individuals with significant assets can protect property from future creditors while retaining some access — a tool that isn't available in most states.
Creating only a will without a trust in a high-value community property situation
A will requires probate. In Nevada, probate attorney fees are based on the gross value of the estate (not net), which can be substantial. A revocable living trust avoids these fees entirely and keeps estate details private.
What Most People Actually Need
Most people don't need a trust. They need a valid will, a durable power of attorney, and a healthcare directive — executed correctly under Nevada law. The most common mistakes are ones of execution, not planning.
Check your situation →Frequently Asked Questions
Does Nevada have an estate tax or inheritance tax?›
No. Nevada has no state estate tax, no inheritance tax, and no state income tax. Only the federal estate tax applies, which currently affects estates exceeding $15 million (2026 threshold). This makes Nevada one of the most tax-friendly states for estate planning.
Can I make an electronic will in Nevada?›
Yes. Nevada is one of the few states that recognizes electronic wills. Under NRS 133.085, an electronic will must be created and stored in an electronic record, signed with an electronic signature by the testator, and witnessed by at least one person using audio-video communication. The electronic will must meet specific technical requirements for authentication.
What is community property with right of survivorship (CPWROS)?›
CPWROS is a special form of property titling available in Nevada that combines community property benefits (double step-up in basis) with automatic transfer to the surviving spouse at death (bypassing probate). Standard community property does NOT automatically bypass probate — only CPWROS does.
What happens if you die without a will in Nevada?›
Community property goes entirely to the surviving spouse automatically. For separate property: if you have one child, the spouse gets half and the child gets half; with two or more children, the spouse gets one-third and children share two-thirds. If no spouse, children inherit everything. Nevada intestacy applies ONLY to separate property.
What are Nevada's probate thresholds?›
As of October 1, 2025 (SB 404), estates up to $150,000 can use the Affidavit of Entitlement (no court required) or the set-aside procedure. Estates up to $500,000 qualify for summary administration. Estates over $500,000 require general administration, though independent administration is available when authorized.
What is a Nevada Asset Protection Trust?›
A self-settled irrevocable spendthrift trust that allows the creator to be a beneficiary while protecting assets from most future creditors. Nevada is widely considered the best jurisdiction for these trusts due to its short 2-year statute of limitations, no state income tax, and favorable trust laws.
Are holographic (handwritten) wills valid in Nevada?›
Yes. A holographic will is valid if the signature, date, and material provisions are written by the testator's hand. No witnesses or notarization are required. However, proving the will in probate requires either two affidavits from people familiar with the testator's handwriting or expert handwriting testimony.
What is the double step-up in basis for community property?›
When one spouse dies, both halves of community property — including the surviving spouse's half — receive a new tax basis equal to fair market value at the date of death. This means if a couple bought a home for $200,000 and it's worth $800,000 at death, the surviving spouse's basis resets to $800,000. If they sell immediately, zero capital gains tax. This benefit is only available in community property states and only if the property is properly titled.
Primary Sources
- Nevada Revised Statutes (Will Execution) NRS 133.040 ↗
- Nevada Revised Statutes (Electronic Wills) NRS 133.085 ↗
- Nevada Revised Statutes (Holographic Wills) NRS 133.090 ↗
- Nevada Revised Statutes (Intestate Succession) NRS 134.010–134.120 ↗
- Nevada Revised Statutes (Small Estate Set-Aside) NRS 146.070 ↗
- Nevada Revised Statutes (Asset Protection Trusts) NRS 166.010 et seq. ↗
- Nevada Revised Statutes (Community Property with Right of Survivorship) NRS 111.064 ↗
- Nevada Revised Statutes (Independent Administration) NRS 143.300 ↗
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This page is for informational purposes only and does not constitute legal advice. Nevada law is subject to change. Verify current statutes and consult a licensed attorney for your specific situation. Last updated: April 2026.