Inheritance laws are governed by the probate code in each state. In virtually all states, one third to one half of all property held in common by a husband and wife will go to the surviving spouse. If a will is entered into probate that leaves less than this amount to a spouse, he or she may accept the disposition of property as outlined in the will. Or, the spouse may have the will revoked and claim the percentage allowable by law. Inheritance laws also determine the rights of other inheritors such as blood relatives. For example, children usually have the first claim to an estate if both parents are deceased.

Inheritance laws that take effect during probate also grant rights to creditors to attempt to collect unpaid debts. This might include medical bills for end of life care, credit card balances, business loans, or any other outstanding amounts. If a family member or executor pays for reasonable funeral expenses out of pocket, these are given precedence in some states over other claims. This means they are paid back first. Other inheritance laws govern who must pay taxes on inherited assets (in states that have inheritance taxes). Spouses are sometimes exempt from this law and children often are as well.