Tax-Driven Trusts

The following article is a combination of materials created for the Pennsylvania Bar Institute’s Estate Law Institute for 2018.  The section on sole use trusts is adapted from the “overview” and “details” texts that are part of the Sole Use Trust...

This content is for Subscriber members only.
Log In Register

Timely Payment of Inheritance Tax

The five percent discount for inheritance tax paid within three months of death (§ 2142 of the Inheritance and Estate Tax Act, 72 P.S. § 9142) is often a significant benefit, and so care should be taken to make sure...

This content is for Subscriber members only.
Log In Register

Other Inheritance Tax Exclusions

Most exclusions from the Pennsylvania inheritance tax can be found in section 2111 of the Inheritance and Estate Tax Act, Part III of Article XXI of the Tax Reform Code of 1971, 72 P.S. § 9112.  However, there are other...

This content is for Subscriber members only.
Log In Register

Intestate Succession

When a person dies without a will, or dies with a will that does not have a residuary clause or does not dispose of the decedent’s entire estate, then the part of the decedent’s estate not disposed of by a...

This content is for Subscriber members only.
Log In Register

Death of a Litigant in the Orphans’ Court

The recent decision of the Superior Court in In re: Petition of Sandra Navarra by the Limited Guardian of Her Estate, 2018 PA Super 84 (4/11/2018), aff’g 7 Fid.Rep.3d 39 (O.C. Lawrence Co. 2016), is significant in addressing the power of the Orphans’ Court...

This content is for Subscriber members only.
Log In Register

Drafting Health Care Powers of Attorney

This article will explain some of the drafting decision reflected in the author’s sample form of combined health care power of attorney and living will (“the form”). Like other articles, the comments below are the opinions of the author, are offered...

This content is for Subscriber members only.
Log In Register

Administering Insolvent Estates

[This article is adapted from course materials originally published as “‘Til Debt Do Us Part” as part of the May 2010 Annual Meeting of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association.] Insolvent estates seem...

This content is for Subscriber members only.
Log In Register