North Carolina Estate Planning Guide 2026

North Carolina offers one of the most favorable state tax environments in the country for estate planning. With no state estate tax, no inheritance tax, and no gift tax, the only death tax North Carolina residents need to worry about is at the federal level — and in 2026, only estates exceeding $15 million face federal exposure. Add a landmark new electronic wills law that took effect January 1, 2026, and North Carolina is actively modernizing its estate planning framework at the same time that its tax picture remains exceptionally clean.

Overview: North Carolina's Tax-Friendly Estate Environment

Not all states are created equal when it comes to estate planning. Some layer state estate taxes on top of federal taxes, some impose inheritance taxes on beneficiaries, and a few — like Maryland — do both. North Carolina takes a different path entirely: it eliminated its state estate tax in 2013 and has never imposed a state-level inheritance or gift tax. For most NC residents, state tax simply is not a factor in estate planning at all.

This matters enormously in practice. An NC resident with a $6 million estate owes nothing to the state. A Maryland resident with the same $6 million estate would owe Maryland estate tax — often hundreds of thousands of dollars — because Maryland's exemption sits at only $5 million. North Carolina's approach frees families to focus on the mechanics of passing wealth efficiently rather than minimizing a state tax burden.

Despite the favorable tax climate, North Carolina estate planning still requires thoughtful attention. Probate — the court-supervised process for settling an estate — applies whenever assets are titled solely in a deceased person's name. The Clerk of Superior Court oversees NC probate, and the process typically runs nine to twelve months. Understanding how to structure your estate to minimize probate exposure, take advantage of the Year's Allowance for surviving spouses, and navigate the state's new electronic wills rules are the core concerns for NC residents doing estate planning in 2026.

North Carolina Tax Landscape

Understanding what taxes apply — and which ones don't — is the starting point for any estate plan. In North Carolina, the answer on the state side is straightforward: none of the three most common state death taxes exist.

No State Estate Tax

North Carolina repealed its state estate tax in 2013. Before that, the NC estate tax had been tied to the federal "state death tax credit" — a credit that appeared on the federal estate tax return and had historically subsidized state estate taxes. When federal tax law changes eliminated that credit, many states had to decide whether to keep their estate tax with their own revenue. North Carolina chose to repeal rather than maintain a standalone tax. That decision has remained in place, and there is no indication the legislature intends to revisit it.

The practical result: no matter how large a North Carolina resident's estate is, the state of North Carolina will not impose any estate tax at death. An estate valued at $50 million owes exactly $0 to North Carolina's Department of Revenue as estate or inheritance tax.

No State Inheritance Tax

Inheritance taxes — levied on beneficiaries based on what they receive, rather than on the estate itself — are a distinct category from estate taxes. States like Pennsylvania, Kentucky, Iowa, Nebraska, Maryland, and New Jersey have imposed them. North Carolina has never imposed a state inheritance tax. Beneficiaries who receive assets from a North Carolina estate, regardless of their relationship to the deceased, face no state tax on what they inherit.

No State Gift Tax

North Carolina does not impose a state-level gift tax. This means that lifetime gifts — whether within the federal annual exclusion ($19,000 per recipient in 2026) or larger gifts that consume federal lifetime exemption — are subject only to federal gift tax rules. For most NC residents whose estates fall well below the $15 million federal threshold, substantial lifetime gifts can be made with no tax consequence at either the state or federal level.

Federal Estate Tax: The Only Tax That Applies

For North Carolina residents, the federal estate tax is the sole death tax concern. In 2026, the federal exemption is $15,000,000 per individual — or $30,000,000 for married couples using portability. Estates below this threshold owe nothing in federal estate tax. Estates above it are taxed at a top rate of 40% on amounts exceeding the exemption.

North Carolina as a Retirement Destination

North Carolina's tax-friendly environment for estates is one reason the state has become a popular retirement destination — particularly for retirees relocating from high-tax states. The Research Triangle, the Charlotte metro area, the Asheville region, and the coastal communities from Outer Banks to Wilmington have all seen significant in-migration from states like New York, New Jersey, Pennsylvania, and Maryland. Retirees relocating to NC from states with estate or inheritance taxes often find that the move alone — changing their domicile to North Carolina — eliminates their state-level death tax exposure entirely.

For those making such a move, domicile change requires genuine intent and action: registering to vote in NC, obtaining an NC driver's license, updating legal documents to reflect the NC address, and spending the majority of the year in NC. A clean domicile change eliminates any argument that the former state retains taxing jurisdiction over the estate.

2026 Electronic Wills Law

Effective January 1, 2026, North Carolina joined a growing number of states that recognize electronically stored wills as legally valid. This represents the most significant modernization of North Carolina will law in many years — and it comes with important procedural requirements and a striking consequence for paper-will revocation that every NC resident needs to understand.

How the Electronic Will Process Works

The 2026 law creates a specific workflow for electronic wills:

1. Testator Creates and Signs the Will Electronically

   The testator (the person making the will) creates or approves a will document that exists in electronic form — a scanned PDF, a digital document, or other electronic format. The will must otherwise satisfy the substantive requirements for a valid NC will (testamentary capacity, proper signature, and two witnesses).

2. NC-Licensed Attorney Review and Preparation of Affidavit

   An attorney licensed to practice law in North Carolina reviews the electronic will, verifies its authenticity, and prepares a sworn certifying affidavit. The attorney must confirm: the document is a true copy of the will, the testator authorized the conversion or electronic form, and the testator was informed of the revocation warning.

3. Attorney Signs Sworn Affidavit

   The attorney signs the affidavit under oath, accepting responsibility for the certification. This sworn statement is what enables the Clerk of Superior Court to admit the electronic will to probate.

4. Will Submitted to Probate With Affidavit

   At death, the personal representative submits both the electronic will (printed or in its electronic format) and the attorney's certifying affidavit to the Clerk of Superior Court. The Clerk reviews the package and, if requirements are met, admits the will to probate and appoints the personal representative.

What This Means for People With Existing Paper Wills

The 2026 electronic wills law does not change anything about traditionally executed paper wills. Paper wills signed before two witnesses and meeting other NC formality requirements remain fully valid. NC residents who already have paper wills in place need not take any action in response to the new law.

Where the new law matters most is for people who want to store estate documents digitally, use attorney-managed electronic document systems, or whose original paper will has been lost. In those situations, an electronic version of the will — certified by an NC attorney under the new process — can now be used for probate.

The Revocation Warning: Why It Matters

The most legally significant aspect of the new law is the change to revocation. Under traditional NC law, destroying the original paper will with the intent to revoke it was a valid method of revocation. That option no longer exists once an electronic will has been certified under the new process. If you later change your mind and want to revoke a certified electronic will, you must take an affirmative legal step — such as executing a new will that expressly revokes prior wills, or executing a written revocation document. Simply tearing up a paper copy will not work.

Probate in North Carolina

Probate in North Carolina is the court-supervised process for authenticating a deceased person's will (if one exists), appointing a personal representative to administer the estate, paying debts and taxes, and distributing remaining assets to heirs or beneficiaries. In North Carolina, probate is administered by the Clerk of Superior Court in the county where the deceased person was domiciled at death.

The Personal Representative

North Carolina uses the term qualified personal representative for the person who administers the estate. If the deceased left a valid will, the will typically names an executor who serves as personal representative. If no will exists — intestate succession — the Clerk appoints an administrator, typically the surviving spouse or next-of-kin. Either way, the personal representative must be formally appointed by the Clerk before they have legal authority to act on behalf of the estate.

To qualify as a personal representative, an individual must be at least 18 years old, be a NC resident (or have a NC-resident co-administrator), and not be disqualified by prior criminal convictions or other statutory grounds. The Clerk may require the personal representative to post a bond to protect the estate's assets, though wills often waive the bond requirement for named executors.

Steps in the North Carolina Probate Process

1. File With the Clerk of Superior Court

   The personal representative files the will (if any), a death certificate, and a petition for probate or administration with the Clerk of Superior Court in the decedent's county. Filing fees vary by county but are generally modest — typically based on the estate's value at a rate set by statute.

2. Clerk Admits Will and Issues Letters Testamentary

   The Clerk reviews the will (if presented), confirms it meets NC formality requirements, and issues Letters Testamentary (for executors) or Letters of Administration (for intestate estates). These letters authorize the personal representative to collect assets, open estate bank accounts, and transact on behalf of the estate.

3. Inventory of Assets

   Within three months of appointment, the personal representative must file an inventory with the Clerk listing all probate assets and their fair market values as of the date of death. This includes real property, bank accounts, investment accounts, personal property, business interests, and any other assets titled solely in the decedent's name.

4. Notice to Creditors

   The personal representative must publish a notice to creditors in a newspaper of general circulation in the county. Creditors then have three months from the first publication date to file claims against the estate. The personal representative reviews submitted claims, pays valid debts, and disputes any invalid or contested claims.

5. Payment of Debts, Expenses, and Taxes

   After the creditor notice period closes, the personal representative pays valid claims in the order of priority set by NC law: funeral and burial expenses, estate administration costs, taxes, and then unsecured debts. Federal income and estate taxes (if applicable) are paid from estate funds.

6. Final Accounting and Distribution

   The personal representative prepares a final accounting showing all estate receipts and disbursements. Once approved by the Clerk (or by all interested parties through consent), assets are distributed to beneficiaries or heirs according to the will or intestacy laws. The estate is then formally closed.

Timeline and Costs

North Carolina probate typically takes nine to twelve months for straightforward estates. Complex estates — those with real property disputes, creditor contests, multiple jurisdictions, or beneficiary disagreements — can run longer. The minimum timeline is often dictated by the three-month creditor notice period, which cannot be shortened.

Year's Allowance

One of North Carolina's more distinctive estate planning features is the Year's Allowance — a statutory benefit that provides the surviving spouse and minor children with priority access to estate funds, regardless of the will's provisions or the claims of creditors. It is one of the most important protections available to a surviving NC family during the probate process.

What the Year's Allowance Provides

Under North Carolina law, the surviving spouse is entitled to a Year's Allowance of $60,000 from the deceased spouse's estate. For each surviving child under the age of 18, an additional $5,000 Year's Allowance is available. These amounts are set by statute and are designed to provide the surviving family with funds to meet immediate living needs while the estate is being administered — a process that can take nine months to over a year.

Priority Over Creditors

The Year's Allowance is superior in priority to most unsecured creditor claims and general debts of the estate. This means the surviving spouse and children receive their allowance before general creditors are paid — an important protection in estates where debts are significant. The allowance does not, however, take priority over secured creditors with claims on specific collateral (such as a mortgage lender on real property).

How to Claim the Year's Allowance

The Year's Allowance is not automatic — it must be actively claimed. The surviving spouse (or the guardian of minor children, in the case of the children's allowance) must file a petition with the Clerk of Superior Court in the county where the estate is being administered. The petition should be filed promptly: if not filed within one year of the decedent's death, the right may be waived.

Once the petition is properly filed, the Clerk issues an order directing the personal representative to set aside the allowance amount from estate funds. The Year's Allowance can be satisfied from cash, bank accounts, personal property, or other liquid estate assets — it need not be paid in any particular form.

Year's Allowance and the Will

A critical point: the Year's Allowance is a statutory right that exists independently of the will. Even if a will makes no provision for the surviving spouse or children — or even if the will attempts to disinherit them — the Year's Allowance still applies. It cannot be eliminated by will provisions. It is a baseline protection that NC law extends to the immediate surviving family, separate from the distributive rights created by the will or intestacy.

Avoiding Probate in North Carolina

Despite North Carolina's favorable tax environment, probate still imposes real costs: attorney and court fees, nine-to-twelve months of delay, and the public nature of probate proceedings (wills filed with the Clerk are public records). Many NC residents structure their estates to minimize or eliminate the assets that must pass through probate.

Revocable Living Trusts

A revocable living trust is the most comprehensive and flexible probate-avoidance tool available to NC residents — and given the absence of TOD deeds, it is particularly important for anyone who owns real property. You transfer ownership of your assets into the trust during your lifetime, naming yourself as the initial trustee and managing the assets exactly as you did before. At death, a successor trustee you designate administers and distributes trust assets to your beneficiaries outside of probate — no court involvement, no public record, no waiting for creditor notice periods. For a short will-versus-trust decision, see Will vs. Living Trust.

A properly funded living trust can hold real estate (through a deed conveying the property to the trustee), bank and investment accounts, business interests, vehicles, and any other asset that can be titled. The key word is "funded" — a trust document alone does not avoid probate. The assets must actually be re-titled into the trust's name for the trust to control them at death.

Payable-on-Death (POD) Bank Accounts

North Carolina allows bank accounts and credit union accounts to be set up with payable-on-death (POD) designations. At death, the account passes directly to the named beneficiary by presenting a death certificate to the financial institution — no probate required. POD designations are free to add, easy to change, and revocable at any time. They are one of the simplest probate-avoidance steps any NC resident can take.

Transfer-on-Death (TOD) Accounts for Securities

While North Carolina does not allow TOD deeds for real estate, TOD designations are fully available for brokerage and investment accounts holding securities. A TOD designation on a brokerage account means that the investments pass directly to the named beneficiary at death without going through probate. Contact your brokerage firm to add or update a TOD designation — it is a simple form that costs nothing.

Beneficiary Designations

Retirement accounts (IRAs, 401(k)s, 403(b)s, 457 plans), life insurance policies, and annuities pass directly to named beneficiaries outside of probate, regardless of what the will says. Keeping beneficiary designations current — especially after marriage, divorce, death of a prior beneficiary, or birth of children — is essential to ensuring these assets reach the intended recipients. A mismatch between a will and an out-of-date beneficiary designation can produce unintended and irreversible results.

Joint Ownership with Right of Survivorship

Property held by two or more people as joint tenants with right of survivorship (JTWROS) passes automatically to the surviving co-owner(s) at death, without probate. In North Carolina, married couples often hold real estate as tenants by the entirety — a form of joint ownership available only to spouses that provides both survivorship and certain creditor protections. At death, the surviving spouse receives the property outright, free of probate. Be aware, however, that adding a non-spouse joint owner creates a present ownership interest that may have gift tax implications and subjects the asset to that co-owner's creditors.

Small Estate Procedures

North Carolina provides simplified procedures for smaller estates that do not warrant the full probate process. These mechanisms are designed to reduce the time, cost, and complexity of settling modest estates — particularly when the surviving spouse is the primary or sole heir.

Collection by Affidavit (Under $20,000)

For estates with total personal property (excluding real estate) valued at $20,000 or less — or $30,000 or less if the surviving spouse is the sole heir — North Carolina allows a simplified collection procedure using an affidavit rather than full probate administration.

Under this procedure, the person entitled to the property (typically the surviving spouse, heir, or creditor) presents the financial institution or property holder with an affidavit stating that the estate qualifies for simplified collection, listing the assets, and certifying their right to receive the property. The holder of the asset — a bank, for example — may then release the funds to the affiant without requiring a full probate proceeding or court order.

This is especially useful for liquidating small bank accounts, collecting final paychecks, or transferring titled personal property (such as a vehicle) when the estate otherwise qualifies. The affidavit procedure cannot be used for real property — only personal property — and cannot be used if a probate estate has already been opened.

Qualifying for the Affidavit Procedure

To use the NC collection-by-affidavit process, the estate must meet the following requirements:

• Total personal property in the estate must be $20,000 or less ($30,000 if surviving spouse is sole heir)
• No letters testamentary or letters of administration have been issued in the estate
• No petition for appointment of a personal representative is currently pending
• At least 30 days have elapsed since the decedent's death
• The affiant is legally entitled to the property as heir, legatee, or creditor under NC law

Summary Administration

In some limited circumstances, North Carolina courts may also allow summary or informal administration for simple estates — particularly where all interested parties consent and there are no creditor disputes or contested issues. Summary administration avoids some of the formality and delay of regular estate administration, though it is less commonly available than the affidavit procedure and typically requires court discretion and all-party consent.

Planning Strategies for NC Residents

North Carolina's favorable tax environment doesn't mean estate planning can be neglected. While state taxes are not a concern, probate avoidance, asset protection, and federal planning for larger estates all remain important. The following strategies address the most common planning needs for NC residents.

Federal Estate Planning: Relevant Only Above $15 Million

For the vast majority of NC residents, the $15 million federal estate tax threshold (2026) means federal estate tax planning is a non-issue. A married couple can shelter up to $30 million between the two federal exemptions using portability — and the portability election must be made by filing a timely federal estate tax return for the deceased spouse's estate, even if no federal tax is owed.

For the rare NC resident whose estate does approach or exceed $15 million, all the standard federal planning tools remain available:

• Spousal Lifetime Access Trusts (SLATs) — irrevocable trusts for a spouse that remove assets from the taxable estate while maintaining family access
• Grantor Retained Annuity Trusts (GRATs) — transfer investment growth out of the estate at low gift tax cost
• Irrevocable Life Insurance Trusts (ILITs) — own life insurance outside the taxable estate to provide estate liquidity
• Charitable lead and remainder trusts — provide estate deductions while supporting charitable goals
• Annual gifting programs — systematic use of the $19,000 annual exclusion and 529 superfunding
• Family limited partnerships or LLCs — achieve valuation discounts on closely-held business and real estate interests

Retirement-State Domicile Considerations

North Carolina has increasingly attracted retirees from states with higher taxes, particularly from the Northeast and Mid-Atlantic. For a New York resident with a $10 million estate, moving to NC eliminates New York's estate tax (which would apply at a rate up to 16% on amounts above the $7.35 million NY exemption in 2026). For a Maryland resident, the same move eliminates Maryland's estate tax above $5 million and the 10% inheritance tax on non-lineal heirs. The financial planning case for NC domicile is substantial.

The critical requirement for domicile change is genuine intent and action — not simply spending time in NC. A clean domicile change for estate tax purposes requires: (1) obtaining an NC driver's license and registering a vehicle in NC; (2) registering to vote in NC; (3) updating legal documents (will, trusts, POA) to reflect the NC address; (4) filing NC income tax returns as a full-year resident; and (5) spending the majority of the calendar year in NC. Weak or incomplete domicile changes invite challenge from the prior state's tax authority.

Powers of Attorney and Healthcare Directives

A complete North Carolina estate plan goes beyond a will or trust to address what happens if you become incapacitated during your lifetime. Without the right documents in place, your family may face costly, time-consuming court proceedings — a guardianship or conservatorship — to gain the authority to manage your finances and make medical decisions. Four documents form the foundation of NC incapacity planning.

North Carolina Financial Power of Attorney

North Carolina adopted the Uniform Power of Attorney Act (NC-UPOAA), which modernized and standardized the state's POA law. Key features for NC residents:

• Execution Requirements: An NC financial POA must be signed by the principal (the person granting authority) before a notary public. Two adult witnesses are not required for a financial POA (though they are required for a healthcare advance directive), but the notarization requirement is strict — an unnotarized POA is not valid in NC.
• Durable by Default Under the NC-UPOAA: Under the NC-UPOAA, a POA is presumed durable (effective even if the principal later becomes incapacitated) unless the document expressly states otherwise. This is the opposite of the old rule — a major change that protects principals who do not specify.
• Agent's Authority: The POA must specifically authorize certain significant powers — such as the ability to make gifts, create or revoke trusts, change beneficiary designations, or disclaim interests. These "hot powers" are not implied by general language and must be expressly granted in the document.
• Third-Party Acceptance: Financial institutions and other third parties must generally accept a properly executed NC POA within a reasonable time. Unreasonable refusals to honor a valid POA can expose the refusing institution to liability under the NC-UPOAA.
• Agent's Duties: The NC-UPOAA codifies fiduciary duties for agents, including the duty to act in the principal's best interest, keep records, and avoid self-dealing. An agent who violates these duties can be liable for damages and subject to criminal prosecution.

Health Care Power of Attorney

A North Carolina Health Care Power of Attorney (HCPOA) designates one or more individuals as your healthcare agent — the person authorized to make medical decisions on your behalf if you are unable to communicate your wishes. Unlike the financial POA, the HCPOA:

• Does not need to be notarized — it requires only two adult witnesses who are not your healthcare agent, your healthcare provider, or family members connected to your care
• Does not take effect until a physician determines that you lack decision-making capacity — it is automatically "springing" in the healthcare context
• Can include specific instructions about the types of treatment you would or would not want
• Supersedes family member decision-making — your designated agent has legal authority over your care, including authority to override conflicting family requests, provided they are acting within the scope of your wishes

Advance Directive for Natural Death (Living Will)

North Carolina's Advance Directive for Natural Death — commonly called a living will — is a separate document that expresses your wishes about end-of-life medical care when you cannot speak for yourself. Unlike the HCPOA (which appoints a decision-maker), the living will sets out your specific instructions about:

• Life-sustaining treatment (mechanical ventilation, CPR, artificial nutrition and hydration)
• Palliative care and pain management priorities
• Organ and tissue donation preferences
• Specific conditions under which you would or would not want aggressive intervention

In NC, the Advance Directive for Natural Death must be signed before two adult witnesses. It can be combined with the HCPOA into a single unified document, which most NC estate planning attorneys use for simplicity and consistency.

HIPAA Authorization

A HIPAA Authorization is a separate but important companion document. Federal health privacy law (HIPAA) restricts who can access your medical records — even close family members cannot obtain your records without your authorization. An HIPAA Authorization designates specific individuals who may speak with your healthcare providers, review your medical records, and receive health information on your behalf. Without it, your POA agent or family members may be blocked from getting information needed to make informed decisions — even if they have a valid HCPOA.

The Consequences of Having No Documents

If you become incapacitated without a financial POA and healthcare advance directive in place, your family must petition the NC Superior Court for guardianship. NC distinguishes between guardianship of the person (authority over healthcare decisions) and guardianship of the estate (authority over finances). Both proceedings:

• Require attorney representation and court filings
• Can take several months from petition to appointment
• Are public proceedings — the incapacity determination and financial details are a public record
• Require ongoing annual reporting to the court by the guardian
• Typically cost $3,000–$10,000 or more in attorney and court fees

A properly executed financial POA, HCPOA, Advance Directive, and HIPAA Authorization — documents that cost a few hundred to a few thousand dollars to prepare — eliminate all of this. Preparing them while you are healthy is far more efficient and far less painful for your family than guardianship proceedings after the fact.

When to Consult an NC Estate Planning Attorney

North Carolina's absence of state estate and inheritance taxes removes one of the most common reasons people in other states urgently seek attorney help. But that doesn't mean NC residents can skip the attorney entirely. Several situations make professional legal guidance particularly valuable here.

You Should Consult an Attorney If:

• You own real property in North Carolina — because NC does not allow TOD deeds, the only way to transfer real estate outside of probate is through a revocable living trust or joint ownership with right of survivorship, and getting the deed work right requires an attorney
• You own a business and need succession planning coordinated with your estate plan — including buy-sell agreements, business continuation insurance, and LLC or trust structures that keep the business out of probate
• You are part of a blended family with children from prior relationships — ensuring assets reach intended beneficiaries while protecting both a surviving spouse and children from prior marriages requires careful trust drafting and beneficiary coordination
• Your estate may exceed $15 million and federal estate planning is relevant — the tools available (GRATs, SLATs, ILITs, FLPs) require careful legal implementation to be effective
• You are relocating to NC from a state with estate or inheritance taxes — a clean domicile change requires updating legal documents, voter registration, and driver's license, and an NC attorney can coordinate the legal side of that transition
• You have a beneficiary with special needs who receives government benefits — a special needs trust is required to preserve those benefits while still providing inheritance
• Your existing will, trust, or POA was drafted before 2018 (when NC-UPOAA took effect) or in another state — these documents should be reviewed for compatibility with current NC law
• You want to use the new 2026 electronic wills procedure — the certification affidavit must be prepared by a licensed NC attorney
• You are a surviving spouse who needs to claim the Year's Allowance — the petition must be filed within one year of death, and guidance from an attorney ensures it is done correctly

Finding a Qualified NC Estate Planning Attorney

When selecting an estate planning attorney in North Carolina, look for:

• Active membership in the North Carolina State Bar and familiarity with NC probate procedures in the Clerk of Superior Court
• Experience with revocable living trust drafting and funding — especially real estate deed work in NC
• Board certification in Estate Planning and Probate Law from the North Carolina State Bar Board of Specialization — the highest credential an NC attorney can hold in this field
• Membership in the American College of Trust and Estate Counsel (ACTEC), a national credential recognizing elite estate planning practitioners
• Clear upfront communication about fees — basic estate plans in NC typically run $1,000–$3,000 for a will-based plan and $2,500–$5,000 or more for a trust-based plan with deed work

Official Resources for NC Estate Planning

• NC Clerk of Superior Court: Probate matters are handled county by county. Find your county Clerk at nccourts.gov
• NC State Bar: Find board-certified estate planning specialists and verify attorney licenses at ncbar.gov
• NC Department of Revenue: Confirmation that no state estate or gift tax applies in NC at ncdor.gov

For further guidance, see our comprehensive Trusts Guide, Probate Guide, and Wills Guide. You can also compare North Carolina's approach with neighboring states in our complete State Guides directory. Published living-trust kit list prices are on how much a revocable living trust costs.