The minor child reaches age 21 for custodial transfers made by irrevocable lifetime gift, will, or trust, or exercise of power of appointment.Kansas has a state income tax, structured as a progressive tax on income.
Tax rates range from 5.2% - 5.58%.
Kansas does not impose an inheritance tax.
Kansas does not impose an estate tax.
Kansas does not impose a GST tax.
Kansas does not impose a gift tax.
The minimum age of a person competent to make a will is 18 except those persons age 16 or older who are (or who have been) married.
The number of witnesses necessary to execute a will is two.
The original custodial gift may be a life insurance policy or annuity contract.
Custodial property may be invested in or used to pay premiums on (1) a policy on the minor's life if the minor's estate is the sole beneficiary, or (2) a policy on a third party in whom the minor has an insurable interest, if the minor or the custodian is the irrevocable beneficiary.
The custodial arrangement terminates when:
The minor child reaches age 21 for custodial transfers made by irrevocable lifetime gift, will, or trust, or exercise of power of appointment.
The minor child reaches age 18 in regard to other custodial transfers.
The minor child dies.
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Each state describes its own distribution pattern of how property passes to a decedent's spouse, children, parents and siblings. If no such individuals are living, state laws specify other takers among more distant ancestors before awarding property to the state through "escheat" provisions. We do not trace devolution of property beyond those noted above, but cite appropriate statutes for those interested in additional detail.
Many states refer to their distribution regime by simply stating that the heirs of predeceased individuals take "by representation." We use only the statutory verbiage, but may cite other statutory guidance when it exists.
States vary in the way they refer to descendants, using such terms as "issue" or simply children or grandchildren. We use the term "descendant," unless usage of different term adds clarity.
Some states address situations where misconduct or abuse causes forfeiture of a right to receive a share of the estate. Those interested in this information should see the state statutes.
The estate goes to the surviving spouse, as follows:
If there are no surviving descendants—100% of the estate
If there are surviving descendants—50% of the estate
The surviving spouse is entitled to receive 50% of all real estate owned by the decedent during the marriage disposed of without the spouse's consent, with exceptions for dispositions by way of legal proceedings (see K.S.A. §59‐505)
If there is no surviving spouse, or if a portion of the estate does not go to the spouse:
100% (or applicable portion) of the estate goes to surviving children and their descendants—equally if in the same generation, otherwise taking "collectively" the share of a predeceased child (the statute does not define "collectively")
If there is no surviving spouse or descendant:
100% to surviving parent or parents equally
If there is no surviving spouse, descendant, or parent:
100% of the estate goes to the parents' heirs (excluding respective spouses), equally, divided between paternal and maternal sides
If there are no heirs on one side, then 100% goes to heirs on the other side
If none of the above:
100% to surviving heirs of the decedent’s last spouse dying prior to the death of the decedent. See K.S.A. §59‐514.
If no legally described recipient can be found, estate assets go to the state of Kansas.
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Non-qualified Annuities: Not exempt.
Life Insurance Cash Value: Exempt from the creditors of the policyholder, insured and beneficiaries unless creditors establish claim within one year of issuance of the policy.
Life Insurance Proceeds: Exempt from the creditors of the policyholder, insured and beneficiaries unless creditors establish a claim within one year of issuance of the policy.
Digital Assets: Kansas follows the Revised Uniform Fiduciary Access to Digital Assets Act to ensure that testators can retain control of their digital property and plan for its ultimate disposition.
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