Michigan’s Estates and Protected Individuals Code (EPIC) includes annual cost-of-living adjustments that affect intestate succession, small estates, and statutory allowances.
2026 Cost of Living Adjustments chart here
As of January 1, 2026, these updated figures can significantly impact how an estate is distributed, especially when someone dies without a will or trust.
What Happens If You Die Without an Estate Plan?
When a Michigan resident dies without a will or trust, their assets are distributed according to Michigan’s intestate succession laws, not necessarily according to their wishes. For married individuals, the surviving spouse’s share depends on who else survives the decedent.
As adjusted for 2026, the surviving spouse’s share is generally as follows:
- If the decedent is survived by a parent (but no children):
The surviving spouse receives the first $301,000, plus three-quarters of the remaining balance, and the surviving parent(s) receive the remaining one-quarter. - If the decedent is survived by children who are also the children of the surviving spouse:
The surviving spouse receives the first $301,000, plus one-half of the remaining balance, and the children receive the other half. - If the decedent is survived by children from a prior relationship (stepchildren):
The surviving spouse receives the first $201,000, plus one-half of the remaining balance, and the remaining half passes to the decedent’s children. - If there are no surviving children or parents:
The surviving spouse inherits the entire estate.
These dollar amounts are adjusted annually for inflation. Without an estate plan, a surviving spouse may unexpectedly end up sharing assets with individuals your spouse never intended to benefit.
Small Estates: Updated 2026 Thresholds
Michigan also offers a simplified probate process for qualifying small estates.
For dates of death on or after January 1, 2026, the Small Estate Threshold is $53,000.
If the gross estate, after payment of funeral and burial expenses, falls below this threshold, a small estate procedure may be used to transfer assets without opening a full probate estate.
However, what many people do not realize is that the small estate procedure can override what the decedent intended in their will.
Under the small estate process:
- The person who paid the funeral expenses is reimbursed first.
- The remaining assets pass to the surviving spouse, if any, and then to the decedent’s heirs under intestate succession.
This means that even if someone was intentionally disinherited under a will, they may still inherit through the small estate procedure.
If the goal is to carry out the settlor’s intent, it is often better to open a probate estate, administer the estate according to the terms of the will, and then close the estate using summary proceedings.
This approach can still save time and expense, while ensuring the estate is distributed as intended.
Why These Adjustments Highlight the Need for an Estate Plan
Cost-of-living adjustments change the numbers, but they don’t solve the underlying problem: intestate succession is a one-size-fits-all system. It does not account for blended families, second marriages, unequal distributions, minor beneficiaries, tax planning, or creditor protection.
A properly drafted estate plan can:
- Ensure your beneficiaries receive what you intend
- Avoid unintended beneficiaries
- Minimize court involvement and delays
- Protect assets for minor or vulnerable beneficiaries
Plan Ahead
The 2026 EPIC adjustments are a reminder of the importance of estate planning.
The best way to ensure you’re plan will honor your wishes is to meet with one of our experienced attorneys. They will work closely with you to ensure that your estate plan reflects your estate planning objectives.
Your first meeting is complimentary so what do you have to lose?
