A deed from a joint tenant to herself was insufficient to sever the joint tenancy and create a tenancy in common with the other joint tenant. Grant v. Grant, ___ A.4th ___, 18 WAP 2024 (Pa. 8/19/2025). … Continue reading
Daniel Evans
The Orphans’ Court Procedural Rule Committee has proposed amendments to Pa. R.O.C.P. 5.8, on the discharge of a fiduciary, in order to clarify that the rule does not apply to the discharge of a trustee under a nonjudicial settlement. Comments, … Continue reading
The Orphans’ Court Procedural Rule Committee has proposed amendments to Pa. R.O.C.P. 7.1 in order to include the procedures under Pa. R.Civ.P. 234.3 for notices to a party to attend a hearing or produce documents or things, and in order … Continue reading
The Orphans’ Court had subject matter jurisdiction over a complaint alleging that changes in a public park violated the Donated Property Act, the Inalienable Property Act, and the Environmental Rights Amendment. In re: Preservation of FDR Park, ___ A.4th ___, … Continue reading
It was not error for the Orphans’ Court to refuse to consider the actions taken by the executor to administer the estate after the petition for removal had been filed. In re: Estate of Linda J. Cook, 859 WDA 2024 … Continue reading
When the two trustees disagreed about whether to sell the real property held in the trust or to continue to rent it out, one trustee was removed for breaches of trust because he acted unilaterally to stop offering the property … Continue reading
The Internal Revenue Service has published a draft of Form 706, “United States Estate (and Generation-Skipping Transfer) Tax Return,” for decedents dying in 2025. There are a number of changes from the 2024 version of Form 706, some similar to … Continue reading
In the article on the increase in the federal estate tax exclusion amount under the “megabill” enacted as P.L. 119-21 (see “Federal Estate Tax Exclusion Increased to $15 Million“), it was reported that a number of income tax provisions that...
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The decedent’s will gave his home in trust “for the sole occupancy” of the decedent’s friend and caretaker, “until she vacates said premises, or upon her death.” The Orphans’ Court erroneously held that the beneficiary had a life estate, but … Continue reading
York County has adopted a new local rule of Orphans’ Court Procedure 5.50.1, “Settlement of Small Estate by Petition.” “Adoption of Local Rule of Orphans’ Court Procedure 5.50.1; 6725-1448” (7/18/2025), 55 Pa.B. 5108 (8/2/2025). … Continue reading