The Orphans’ Court Procedural Rules Committee has proposed an amendment to Pa.O.C. Rule 10.5(a), regarding notice of estate administration, that would change “the personal representative to whom original letters have been granted” to “a personal representative to whom letters have … Continue reading
Daniel Evans
There is now a page on the Department of Revenue “Pennsylvania Tax Hub” website (https://mypath.pa.gov) where you can find the status of an inheritance tax return that has been filed, based on the decedent’s social security number and last name. … Continue reading
On March 18, the Pa. Department of Revenue announced that it would extend the deadline for filing 2020 personal income tax returns, and paying any tax owed, from April 15 to May 17. The Internal Revenue Service had announced a … Continue reading
The Administrative Office of Pennsylvania Courts has revised and republished the list of applicable authorities that restrict public access to court records. “Case Records Public Access Policy of the Unified Judicial System of Pennsylvania,” 51 Pa.B. 1497 (3/20/2021). The revisions do not … Continue reading
In Information Release IR-2021-59 (3/17/2021), the Internal Revenue Service has announced that, due to the continuing COVID-19 pandemic, the filing date for individual income tax returns will be extended from April 15, 2021 to May 17, 2021. The postponement also … Continue reading
Travel expenses of the administrator were allowed for gas, U-Haul rentals, and hotels over the objections of creditors of an insolvent estate, the court finding that the trips from the administrator’s home in Florida to Pennsylvania were reasonable and appropriate, … Continue reading
On an appeal from probate, petitioner failed to answer discovery requests and was sanctioned by being barred from introducing evidence of undue influence or lack of capacity. For the remaining allegations of fraud and forgery, the petitioner did not present … Continue reading
The directory of 2019-2020 Pennsylvania legislation has been archived, and the directory of pending legislation has been reset with links to bills in the current session. … Continue reading
The following chart shows the status of legislation introduced in the 2019-2020 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. Click on the bill number to see the history or text of the … Continue reading
In the absence of independent testimony to the delivery of lifetime gifts, the wife’s interests in the alleged gifts was adverse to the decedent and so her testimony as to the gifts was barred by the Dead Man’s Act. In … Continue reading