Step-Children, Beneficiaries
Just as any other person or entity, a
step-child may be named as the
beneficiary of a
specific gift or of the
residuary estate. The
Pennsylvania inheritance tax rate for step-children is equal to the rate
for natural and adopted children.
Unlike natural or adopted children,
step-children are not entitled to a portion of the
decedent's
intestate estate. Not
being classified as heirs means that
step-children do not have standing to contest a
will that omits him or her without
showing they would have otherwise benefited in the absence of that will.
See: Step-Children, Disinheriting;
Primary Beneficiaries, Generally;
Alternate Beneficiaries, Generally
