Daniel Evans
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...
The power “to make gifts, including gifts to my agent,” that was included in a power of attorney signed in 2006, was unlimited, and not limited to gifts to spouse and issue, when the principal had no spouse or issue … Continue reading
Notice to Subscribers: When I began adding summaries of court decisions and other materials to this site, I included all cases decided through the Orphans’ Court, including cases on adoptions and parental rights. I now realize that this does not … Continue reading
The article on Public Access Policy Compliance for Orphans’ Court Filings has been updated to include a chart that shows which counties require the use of the separate confidential information form for pleadings that would otherwise include confidential information, and … Continue reading
Bedford County has adopted a new local rule to comply with Section 7 of the Public Access Policy of the Unified Judicial System of Pennsylvania, which applies to the Clerks of the Orphans’ Courts. (See “Public Access Compliance Policy for Orphans’ … Continue reading
The Orphans’ Court Procedural Rules Committee has proposed three minor amendments to Pa. O.C. Rules: Rule 2.1(b)(4)(iv), on forms of accounts, will be amended by deleting the words “and verification” because the requirement that there be “signature and verification pages” … Continue reading
Once a notice of appraisement has been issued accepting an inheritance tax return that included an offer of a future interest compromise and the tax has been been paid, neither the Commonwealth nor the estate may protest or appeal the … Continue reading
Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of … Continue reading
Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate. Board … Continue reading