www.loubar.org 16 Louisville Bar Briefs PROFESSIONAL EXCELLENCE Kentucky Senate Bill 50: A Major Overhaul to KY Estate and Trust Law Kathryn Beck and Joe Zurschmiede On April 13, 2026, Governor Andy Beshear signed Senate Bill 50 (SB 50) into law, mak- ing substantial changes to Kentucky estate and trust law. The legislation comprehen- sively revises Kentucky’s probate, estate and trust statutes by amending multiple KRS provisions and incorporating five key Uniform Law Commission acts. Because SB 50 includes major changes, some of which took effect immediately, practitioners should undertake a careful and prompt review as it may significantly affect estate planning matters, especially for blended families. While this article provides an overview of some of the key changes in SB 50, it is not intended to be an exhaustive list of all the updates. Changes to Intestate Succession and Spousal Rights The first significant change under SB 50 is the restructuring of intestate succession with a primary emphasis on the rights of the surviving spouse. Under the newly amended KRS 391.010, the surviving spouse is placed at the top of the intestacy order for real property with a tiered share structure for blended-family situations. Below demonstrates intestate succession and inheritance of real property with real-world applications: • Surviving Spouse with No Descen- dants. When a decedent is survived by their spouse with no descendants, the surviving spouse inherits the entirety of the real property. For example, if John dies intestate survived by his spouse, Mary, and no children, under the newly amended KRS 391.010, Mary inherits 100% of John’s real property. • Surviving Spouse and Joint Children Only. When a decedent is survived by their spouse and by descendants which are also lineal descendants of the surviv- ing spouse, the surviving spouse inherits the entirety of the real property. For example, John dies intestate survived by his spouse, Mary, and two children they share together. Because all descendants are also descendants of the surviving spouse, Mary again inherits 100% of the real property. • Blended Family (Decedent Has Non- Spousal Child). A surviving spouse inherits one half of the real property if the decedent is survived by the spouse and one or more descendants are not lineal descendants surviving spouse. For example, John dies intestate survived by his spouse, Mary, and one child from a prior relationship. Because at least one descendant is not Mary’s descendant, Mary inherits 50% of the real property, and the remaining 50% passes to his child. • Blended Family (Spouse Has Non- Decedent Child). The surviving spouse will only inherit one half of the real prop- erty in a scenario where the decedent is survived by their spouse and lineal de- scendants of the marriage but the spouse also has one or more descendants who are not descendants of the decedent. For example, John dies intestate survived by his spouse, Mary, and one child they share together. Mary also has a child from a prior relationship (not John’s child). In this case, Mary inherits 50% of the real property, and the shared child receives the remaining 50%. In addition to the change in KRS 391.010, the elective share and dower/curtesy frame- work under KRS 391.020 is replaced with a broadened concept of “surplus personalty” and “surplus real estate” that takes into ac- count non-probate assets. Under revised KRS 391.020, the surviving spouse retains the right to receive one half of the personal property (“surplus personalty”), but the statute now recognizes personal property to include property passing via beneficiary designation, transfer (or payable) on death designation, and joint tenancy with right of survivorship. Revocable trust assets and assets subject to a general power of ap- pointment held by the decedent at death are also included in the calculation. While life insurance death benefits are excluded from the definition of surplus personalty, life insurance proceeds payable directly to the surviving spouse are credited against the spouse’s share. Another important update in KRS 391.020 is the implementation of a two-year lookback rule; transfers made more than two years before death are excluded from surplus, while transfers made within two years of death are included. (Continued on next page) derbycitylitho.com • duplicatorsales.net 1-800-633-8921 • 831 E. 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