Estate Planning in South Carolina

South Carolina has no state estate or inheritance tax. Simple wills cost $300-$700, comprehensive plans $1,500-$3,500. South Carolina probate is handled through county Probate Courts. Small estates under $25,000 qualify for summary administration. South Carolina does not recognize Transfer on Death deeds, making trusts the primary probate avoidance method. The state requires specific will formalities including two witnesses and attestation. Healthcare powers of attorney and living wills are authorized under SC statutes. The state has specific considerations for military estate planning given its large military population.