{
  "name": "US Estate",
  "id": "https://openinherit.org/v3/extensions/us-estate.json",
  "version": "1.0.0",
  "inherit": ">=3.0.0 <4.0.0",
  "maturity": "candidate",
  "extensionType": "geographic",
  "applicableJurisdictions": [
    "US"
  ],
  "providesOwnProcedure": false,
  "compatibleWith": [
    "islamic-succession",
    "jewish-succession",
    "hindu-succession"
  ],
  "legalSystems": [
    "common_law"
  ],
  "maintainers": [
    {
      "name": "Testate Technologies",
      "organisation": "Testate Technologies Ltd",
      "role": "lead"
    }
  ],
  "lastVerified": "2026-03-26",
  "dataProvenance": "Internal Revenue Code (Title 26), Uniform Probate Code, state community property statutes, RUFADAA",
  "responsibleOrganisation": "Testate Technologies Ltd",
  "description": "US estate planning: community/separate property, elective share, homestead exemptions, per stirpes variants, no-contest clauses, pretermitted heir statutes.",
  "certifiedBy": "OpenInherit",
  "certificationDate": "2026-04-04",
  "successionCoverage": "comprehensive",
  "taxCoverage": "comprehensive",
  "keyFeatures": "Federal estate tax, state estate/inheritance tax, community property, elective share, SECURE Act retirement rules, probate variation (UPC), trust features (QTIP/dynasty), ancillary probate, advance directives, intestacyDepth (UPC compliance, parentele limit, laughing heir cutoff), collateralHeirRules (cousin inheritance, representation)",
  "legalTradition": "Common law",
  "seeking": "Multi-state probate practitioners",
  "tier": "core"
}