Houston Estate Planning and Elder Law Attorney Blog

What the 2026 Federal Estate Tax Exemption Means for Texas Families

Published on: June 7, 2026 | By Thomas W. McCulloch

As of January 1, 2026, the federal estate tax exemption is $15 million per person, or $30 million for a married couple, and the change is now permanent. The One Big Beautiful Bill Act, signed in mid-2025, raised the exemption from its 2025 level and canceled the scheduled cut that was set to drop it by roughly half. For the large majority of Texas families, the practical takeaway is reassuring: your estate will owe no federal estate tax.

Even so, the new law is a good reason to look at your plan rather than ignore it. McCulloch & Miller, PLLC helps Texas families align their estate planning with current law, and a higher exemption changes the math for some plans in ways that are easy to miss. Founding partner Thomas McCulloch holds dual credentials as an attorney and a CPA, a combination that fits squarely where estate law and tax meet.

What changed for 2026?

Revocable Living Trusts in Texas

Published on: June 2, 2026 | By David W. Miller

A revocable living trust is a legal arrangement you create during your lifetime to hold your assets, with instructions for managing them if you become incapacitated and distributing them when you die, all without going through probate. In Texas, you keep full control: you can change the trust, move assets in and out, or cancel it entirely at any time. The trust only does its job, though, if you actually transfer your assets into it, which is the step people most often get wrong.

McCulloch & Miller, PLLC helps families across Texas decide whether a revocable living trust fits their situation and, when it does, set it up so it works as intended. The firm’s trust planning attorneys handle these matters statewide, with flat fee pricing available on many estate planning packages.

What is a revocable living trust in Texas?

What Are Letters Testamentary in Texas and How Do You Get Them?

Published on: May 29, 2026 | By Thomas W. McCulloch

Letters Testamentary are the court-issued document that gives an executor legal authority to act on behalf of a deceased person’s estate in Texas. Until the probate court issues them, even an executor named in a will cannot legally access bank accounts, sell property, or settle the estate’s debts. Obtaining Letters Testamentary is one of the first and most important steps in administering an estate with a valid will.

McCulloch & Miller, PLLC helps executors obtain Letters Testamentary and complete the Texas probate process in Houston, Harris County, and the greater Houston metro area. The firm offers flat fee pricing on many probate matters and has guided executors through the Harris County Probate Courts for over 35 years.

What Are Letters Testamentary?

Letters Testamentary are an official certificate from the probate court confirming that a named executor has been appointed and has authority to manage a decedent’s estate. Banks, title companies, brokerage firms, and other institutions require a current copy before they will release funds or allow an executor to act. In effect, the letters are the executor’s proof of authority to the outside world.

Texas Medicaid Planning: Protecting Assets From Long-Term Care Costs

Published on: May 27, 2026 | By McCulloch & Miller, PLLC

Texas Medicaid planning is the process of legally structuring your income and assets so you can qualify for long-term care coverage without spending down everything you have saved. Nursing home care in Texas can cost thousands of dollars a month, and Medicaid is the primary program that helps families pay for it. With advance planning, many families are able to preserve significant assets while still meeting Medicaid’s strict financial limits.

McCulloch & Miller, PLLC helps families across Houston, Harris County, and the greater Houston metro area with Texas Medicaid crisis planning. Founding partner Thomas McCulloch is a member of the National Academy of Elder Law Attorneys, and his commitment to elder law grew from his own experience caring for his aging mother — perspective that shapes how the firm approaches these deeply personal decisions.

What Are the Medicaid Asset Limits in Texas?

To qualify for long-term care Medicaid in Texas, a single applicant generally must have no more than $2,000 in countable assets (as of 2026). Not everything counts, though: a primary home within the equity limit, one vehicle, personal belongings, and certain other resources are typically exempt. Because these figures are adjusted periodically, families should confirm the current limits with Texas Health and Human Services before relying on them.

What Is Dependent Administration in Texas Probate?

Published on: May 26, 2026 | By McCulloch & Miller, PLLC

Dependent administration is a court-supervised form of Texas probate in which the estate’s administrator must obtain court approval before taking most significant actions, such as selling property, paying claims, or making distributions. It is the more involved and more expensive of the two main administration types in Texas — the alternative being independent administration, which proceeds with minimal court oversight. Dependent administration exists to protect estates where supervision is genuinely needed.

McCulloch & Miller, PLLC guides administrators through both forms of Texas probate in Houston, Harris County, and the greater Houston metro area. The firm has over 35 years of experience navigating the Harris County Probate Courts, and it offers flat fee pricing on many probate matters — bringing predictability to a process that can otherwise feel open-ended.

What Is the Difference Between Dependent and Independent Administration?

The core difference is court supervision. In an independent administration — authorized under Texas Estates Code Chapter 401 — the executor or administrator can manage and distribute the estate without seeking the court’s permission for each step, which makes it faster and cheaper. In a dependent administration, the administrator must apply to the court and obtain an order before taking most actions, with the court overseeing the process throughout.

Estate Planning for Business Owners in Houston

Published on: May 17, 2026 | By David W. Miller

Estate Planning for Business Owners in Houston

For a Houston business owner, estate planning is not just about a will — it is about making sure the company survives the owner’s death or incapacity without forcing a fire sale, a family fight, or a costly court process. A complete plan addresses who takes over, how ownership transfers, how the business is valued, and how to protect both the company and the owner’s family from unnecessary taxes and creditors. Without one, a thriving Houston business can stall the moment its owner is gone.

McCulloch & Miller, PLLC works with business owners throughout Houston, Harris County, and the greater Houston metro area on estate planning for business owners. Partner David Miller brings a background in corporate trust, investment banking, and securities work that gives the firm an uncommon depth of understanding when a closely held business is the centerpiece of an estate.

Why Do Houston Business Owners Need Specialized Estate Planning?

A business is rarely like other assets. It may be illiquid, hard to value, and dependent on the owner’s daily involvement — which means the standard “leave everything to my spouse” plan can leave a company without leadership and a family without income. For owners in industries that define the Houston economy, from energy and professional services to family-run enterprises across Sugar Land, Katy, and The Woodlands, the stakes are especially high.

Do You Need a Will or a Trust in Texas?

Published on: May 14, 2026 | By McCulloch & Miller, PLLC

The difference comes down to this: a will takes effect only after you die and must pass through probate, while a living trust takes effect as soon as you create it and can avoid probate entirely. Most Texas families need a will at a minimum. Whether you also need a trust depends on the size of your estate, your privacy concerns, and whether you want to keep assets out of court. For many people, the right answer is both.

McCulloch & Miller, PLLC helps families across Houston, Harris County, and the greater Houston metro area choose between — and often combine — wills and trusts as part of a complete estate plan. With over 35 years of experience and a founding partner who is both an attorney and a CPA, the firm matches the right tools to each family’s situation rather than applying a one-size-fits-all template.

What Is the Difference Between a Will and a Trust in Texas?

A will is a document that directs who receives your property after death and names an executor to carry out your wishes. It only operates after you die, and it must be admitted to probate for your executor to gain authority. A living trust, by contrast, is a legal entity you create now, transfer assets into, and control during your lifetime — and it passes those assets to your beneficiaries at death without probate.

How to Avoid Probate in Texas

Published on: May 13, 2026 | By McCulloch & Miller, PLLC

You can avoid probate in Texas by arranging your assets so they transfer automatically at death instead of passing through your will. The most common tools are revocable living trusts, transfer on death deeds, payable-on-death accounts, and beneficiary designations. Each one moves a specific asset outside the court process — so when you combine several, you can keep most or all of an estate out of probate entirely.

McCulloch & Miller, PLLC helps families across Houston, Harris County, and the greater Houston metro area design estate plans that minimize or eliminate probate. With over 35 years of experience and a founding partner who is both an attorney and a CPA, the firm builds plans that account for how each transfer affects taxes, creditors, and the people you leave behind.

Why Would You Want to Avoid Probate in Texas?

Probate in Harris County: What Houston Families Need to Know

Published on: May 7, 2026 | By Thomas W. McCulloch

Probate in Harris County: What Houston Families Need to Know

Probate in Harris County is handled by five dedicated statutory probate courts — more than any other county in Texas — which means Houston families have access to judges and staff who do nothing but probate, guardianship, and related matters. That specialization can make the process more predictable than in counties where probate shares a docket with everything else. But it also comes with local rules, filing procedures, and deadlines that catch families off guard if they are not prepared.

McCulloch & Miller, PLLC represents families through the Texas probate process in Houston and across Harris County, with a main office in the Lyric Tower downtown — minutes from the courthouse where most Harris County probate cases are filed. The firm has guided executors and heirs through these courts for over 35 years, with flat fee pricing available on many matters.

How Does Probate Work in Harris County?

How Much Does Probate Cost in Houston?

Published on: May 2, 2026 | By David W. Miller

Probate in Houston typically costs between a few hundred dollars in court filing fees and several thousand dollars in attorney fees, depending on the size of the estate, the type of administration, and whether the case is contested. For a straightforward, uncontested estate, the total cost is often far lower than families fear. The biggest variable is rarely the court itself — it is how complicated the estate is and how the attorney charges.

McCulloch & Miller, PLLC has guided families through the Texas probate process in Houston, Harris County, and across the greater Houston metro area for over 35 years. The firm offers flat fee pricing on many probate matters, which gives families cost certainty at a time when the last thing they need is an open-ended legal bill.

What Are the Court Filing Fees for Probate in Harris County?

The court filing fee is the fixed cost paid to the county clerk to open a probate case. In Texas, the base filing fee for an original probate application is standardized statewide at approximately $360, though optional services such as citations and certified copies can add to that total. Families should confirm the current amount with the Harris County Clerk before filing, as fee schedules are updated periodically.