Divorce + Estate Plan: 90-Day Post-Decree Checklist

The estate plan you drafted with your spouse during marriage was designed for the life you had. After divorce, that plan is at best obsolete and at worst dangerous. Without active updates, your ex-spouse may remain the named beneficiary on your 401(k), the agent under your durable power of attorney, the trustee of your revocable trust, and the executor of your will. State laws automatically revoke some — but not all — of these designations. The 90-day post-decree rewrite is the single most important post-divorce financial action. Skipping it has produced six- and seven-figure inadvertent transfers in cases that should have been routine.

The quick answer: Post-divorce, state law revokes some bequests to ex-spouses in wills. But ERISA retirement accounts, life insurance, POAs, and most trusts need manual updates. Skip the 90-day rewrite and your 401(k) may still go to your ex.

What state law automatically revokes

Most US states have adopted some version of Uniform Probate Code §2-804 (Revocation of Probate and Nonprobate Transfers by Divorce). The standard provisions automatically revoke, upon divorce:

• Bequests to the former spouse in a will
• Appointment of the former spouse as personal representative or executor
• Appointment of the former spouse as a fiduciary (trustee, conservator, agent)
• In some states: provisions in revocable trusts naming the former spouse as beneficiary or trustee
• In some states: certain non-probate transfers (POD/TOD designations, beneficiary designations on non-ERISA accounts)

The exact scope varies. Some states have narrow automatic-revocation statutes that cover only wills. Others (e.g., Florida Stat. §732.703, Minnesota Stat. §524.2-804, North Carolina §31-5.4, Connecticut §45a-257b) extend to broader categories of testamentary and non-testamentary transfers. The relevant statutes for the 21 metros covered by MoneyMap US include:

• Florida: §732.703 (wills, trusts, POD/TOD)
• Texas: Tex. Est. Code §123.001 (wills, trusts, multi-party accounts)
• California: Probate Code §6122 (wills only)
• New York: EPTL §5-1.4 (wills, trusts, certain beneficiary designations)
• Illinois: 755 ILCS 5/4-7 (wills)
• Pennsylvania: 20 Pa. C.S. §2507 (wills, certain non-probate transfers)
• Massachusetts: M.G.L. c.190B §2-804 (broad UPC-modeled)
• Virginia: Va. Code §64.2-422 (wills)

What state law does NOT automatically revoke

Even in states with the broadest automatic-revocation statutes, several categories require manual action:

• ERISA-governed retirement plans: 401(k), 403(b), 457(b), pension plans, and ERISA-governed group life insurance. ERISA preempts state law under 29 U.S.C. §1144. Confirmed by the Supreme Court in Egelhoff v. Egelhoff (2001) — state automatic-revocation statutes do NOT remove an ex-spouse from a 401(k) beneficiary designation. The plan administrator must process a new designation submitted by the participant.
• Federal employee benefits: FERS, CSRS, FEGLI (life insurance), TSP. Federal law governs; state statutes don't apply.
• Powers of attorney for financial matters: Typically governed by separate state statutes that may not include divorce as a revocation event. Update manually.
• Health-care proxies and advance directives: Governed by state health-care decision-making statutes. Some states revoke health-care proxies on divorce; many do not. Update manually.
• Life insurance beneficiaries (non-ERISA): State law varies. ERISA preempts for employer-provided group life. Individual policies depend on state.
• Irrevocable trusts: Cannot be amended at will. Specific decanting or judicial modification may be required.

The 90-day checklist

Days 1-15: Triage and immediate updates

• Update beneficiary designations on all ERISA-governed retirement plans (401(k), 403(b), pension). Get written confirmation from the plan administrator.
• Update beneficiary designations on traditional and Roth IRAs.
• Update beneficiary designations on all life insurance policies (individual and employer-sponsored).
• Update beneficiary designations on HSAs, 529 plans, and any non-qualified deferred comp.
• Update POD/TOD designations on bank and brokerage accounts.
• Execute new durable power of attorney for financial matters. Notify financial institutions in writing of the prior POA revocation.
• Execute new health-care proxy / advance directive. Provide copies to physician and hospital of record.

Days 16-45: Will and revocable trust updates

• Engage estate planning attorney to draft new will and amend revocable trust.
• Review and update guardian designation for minor children (if applicable). The other biological parent will typically have priority, but contingent guardians need updating.
• Update specific bequest provisions to reflect post-divorce wishes.
• Update successor trustee designations.
• Execute new will per state requirements (witnesses, notary if required for self-proving affidavit).
• Mark old will as revoked or physically destroy.
• Store new will in known location with executor informed.

Days 46-75: Irrevocable trust analysis

• Review any irrevocable trusts created during marriage where ex-spouse is beneficiary, trustee, or has powers.
• If a SLAT (Spousal Lifetime Access Trust) exists, assess implications of divorce on the trust structure.
• Determine whether decanting, judicial modification, or other amendment is possible.
• If trust has irrevocable life insurance, review whether ex-spouse's role can be modified.
• Coordinate with trust attorney and CPA on tax implications of any modifications.

Days 76-90: Documentation and confirmation

• Verify all beneficiary designation changes are processed and confirmed in writing.
• Confirm new will is properly executed and stored.
• Confirm POA and health-care proxy are stored with appropriate parties (attorney, agent, doctor).
• Update meta-list: contact information for executor, trustee, POA agent, health-care agent.
• Provide updated estate plan summary to CPA and financial advisor.
• Calendar a 1-year review to verify nothing was missed.

Worked example: $1.8M estate, missed beneficiary update

Michael, 58, divorced from his wife Karen in March 2026 after a 21-year marriage. His estate at divorce: $1.8M, including $1.2M in his 401(k) at his employer, $400K in his brokerage (joint with TOD designation — Karen named), $200K in his individual IRA. Karen was the named primary beneficiary on all three accounts during marriage.

Michael's state law (assume Virginia, Va. Code §64.2-422) automatically revokes spousal bequests in wills upon divorce. But:

• The 401(k) is ERISA-governed. State law does not apply. Karen remains primary beneficiary.
• The brokerage TOD designation: Va. Code does NOT automatically revoke TOD designations on divorce (the statute covers wills only).
• The IRA: state law application is unclear; the custodian's position may default to honoring the named designation absent clear law.

Michael dies in a car accident in May 2026, before updating any beneficiaries. The distributions:

• $1.2M 401(k) → Karen (ERISA-named beneficiary)
• $400K brokerage → Karen (TOD designation)
• $200K IRA → Karen (named beneficiary, custodian honors)

Michael's will, executed before the divorce and naming his two adult children as primary beneficiaries of his residuary estate, controls only the assets passing through probate — which excludes all three accounts. His children inherit approximately $0 from the major retirement and brokerage assets. Karen receives $1.8M from accounts that Michael clearly intended to leave to his children post-divorce. The 90-day rewrite would have cost Michael $500-$1,500 in fees.

The ERISA §205 spousal consent layer

For ERISA-governed retirement plans (most private-sector 401(k)s, 403(b)s, and pensions), §205 (29 U.S.C. §1055) requires spousal consent before a participant can name a non-spouse beneficiary. The consent must be:

• In writing
• Signed by the spouse
• Notarized or witnessed by a plan representative
• Specifically identify the alternate beneficiary

After divorce, this requirement no longer applies — you have no spouse for §205 purposes. You can name your children, sibling, charity, or trust as beneficiary without consent. But the prior designation naming your ex-spouse REMAINS in effect until you submit a new designation form. The plan administrator does not search court records for divorce decrees.

If you remarry, the new spouse's §205 consent IS required to name someone other than the new spouse. This is a common trap: you remarry and want to keep your kids from the first marriage as beneficiaries of your 401(k), but your new spouse must consent in writing.

The irrevocable trust complication

Irrevocable trusts created during marriage often include the spouse as a beneficiary, trustee, or both. Common examples:

• Irrevocable Life Insurance Trust (ILIT): typically names the spouse as a primary beneficiary of the insurance proceeds, with children as contingent.
• Spousal Lifetime Access Trust (SLAT): each spouse creates a trust for the benefit of the other. Designed to use federal gift tax exemption while preserving spousal access. Divorce typically wrecks the SLAT structure.
• Grantor Retained Annuity Trust (GRAT): may name spouse as a beneficiary of the remainder.
• Charitable Remainder Trust (CRT) or Charitable Lead Trust (CLT): may include spouse as a current or remainder beneficiary.

Options for irrevocable trusts post-divorce:

• Wait for natural termination. If the trust has a finite term, simply let it run out under existing terms.
• Judicial modification. Most states permit judicial modification of irrevocable trusts with consent of all beneficiaries or upon a showing of changed circumstances. Time-consuming and expensive but available.
• Decanting. Many states permit a trustee to "decant" (transfer) assets from one irrevocable trust to a new irrevocable trust with different terms. The new trust can exclude the ex-spouse. Decanting statutes vary widely by state.
• Beneficiary disclaimer. If the ex-spouse is willing to disclaim their interest (sometimes negotiated as part of the divorce settlement), the trust effectively excludes them prospectively. Disclaimers under IRC §2518 must be made within 9 months of the interest becoming exercisable.
• Settlement-driven trust restructuring. The divorce settlement can include language requiring both parties to cooperate in modifying irrevocable trusts. Negotiate this BEFORE the decree, not after.

State-specific automatic-revocation summary

A 50-state comparison of automatic-revocation statutes would require its own article. Key takeaways:

• Broad UPC-modeled states (e.g., MA, MN, NM, etc.): Automatic revocation covers wills, revocable trusts, and many non-probate transfers. Less manual updating needed, but ERISA exception still applies.
• Will-only states (e.g., CA, IL, VA): Automatic revocation covers wills only. Revocable trusts, non-probate transfers, and beneficiary designations require manual updates.
• Limited or unclear states: Some states have narrow statutes or inconsistent case law. Always assume manual update is needed.
• Regardless of state: ERISA accounts, federal employee benefits, POAs, and health-care proxies need manual updates almost universally.

Strategic considerations beyond the 90-day window

• Re-engage your estate planning attorney annually for the first 3 years. Post-divorce, life changes (new home, new relationship, new investments) often require additional updates.
• Coordinate with your CPA on tax implications. Changing beneficiary designations from spouse to children, charity, or trust changes the income tax treatment of inherited accounts (10-year rule for non-spouse IRA inheritors under SECURE Act; spousal continuation no longer available).
• Plan for remarriage scenarios. If remarriage is likely, structure trusts and beneficiary designations with that contingency in mind. Pre-marital agreements (prenups) for any subsequent marriage are critical.
• Document the 90-day process. Keep a written record of every update, including confirmation letters from financial institutions. This documentation protects against later disputes if your ex-spouse claims they were never properly removed.
• Communicate with the executor and POA agents. The newly-named executor, trustee, POA agent, and health-care agent should know about their roles. Consent-in-advance (formal or informal) prevents surprises later.

Key takeaways

• State automatic-revocation laws cover SOME post-divorce designations — usually wills, sometimes revocable trusts and certain non-probate transfers. Coverage varies by state.
• ERISA accounts (401(k), 403(b), pensions, ERISA group life) are NOT covered by state revocation laws. Update beneficiary designations manually.
• Powers of attorney and health-care proxies typically require manual updates — and these are often the LAST documents people update but the MOST urgent if incapacity strikes.
• Irrevocable trusts are not freely amendable. Decanting, judicial modification, or settlement-driven restructuring may be options.
• The 90-day window is critical because of intervening risks: a sudden death, incapacity, or financial event between divorce and update can produce six- or seven-figure inadvertent transfers to ex-spouses.
• The cost of a complete estate plan rewrite ($1K-$5K typically) is trivial compared to the cost of failing to update.
• Plan annual reviews for the first 3 post-divorce years. Coordinate with CPA and financial advisor on tax-and-inheritance implications.