Pennsylvania Orphans’ Court — Rule 1

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Judges – Local Rules —   Pa. O.C. Rule 1.1. Powers of Judges. ___Any judge of an Orphans’ Court Division, whether or not it consists of more than one judge, may hear … Continue reading

Blended Annual Rates for Demand Loans

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Current through December 2017) Under section 7872 of the Internal Revenue Code, there is interest imputed to “below market loans” between family members, employers and employees, corporations and shareholders, and in other … Continue reading