NC H377

Enacts the North Carolina Uniform Electronic Wills Act, allowing wills to be executed electronically with the testator's signature and attestation by at least two witnesses, effective January 1, 2026

Updates elective share statutes to clarify trust valuation rules for surviving spouses, requiring trusts to use mandatory distribution language ("shall" or "is required to") and allowing the surviving spouse to serve as trustee or co-trustee

Revises trust contest procedures to prohibit trustees from distributing assets to beneficiaries while validity challenges are pending, making improper distributions a breach of trust

Modifies year's allowance procedures by setting the surviving spouse's allowance at $60,000 and each eligible child's allowance at $10,000, with claims required within six months if a personal representative has been appointed

Allows clerks of court to disburse small estate funds (under $5,000) without waiting for year's allowance claims if more than six months have passed since the decedent's death with no petition filed