Pennsylvania Orphans’ Court — Rule 9

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. — Official Examiners —   Pa. O.C. Rule 9.1. Appointment of Official Examiners. ___The court by general rule or special order may appoint an official examiner or examiners who shall examine the … Continue reading

Pennsylvania Orphans’ Court — Rule 8

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Auditors and Masters —   Pa. O.C. Rule 8.1. Notice of Hearings. ___An auditor or master shall give notice of hearings held by him in such manner, and to such parties as … Continue reading

Pennsylvania Orphans’ Court — Rule 7

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. — Exceptions — Pa. O.C. Rule 7.1. Exceptions. ___Exceptions shall be filed at such place and time shall be in such form, copies thereof served and disposition made thereof as local rules … Continue reading

Pennsylvania Orphans’ Court — Rule 6

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.   Pa. O.C. Rule 6.1. Form ___Accounts shall conform to the following rules: ___(a) The dates of all receipts and disbursements, the sources of the receipts, and the persons to whom disbursements … Continue reading

Pennsylvania Orphans’ Court — Rule 5

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Notice —   Pa. O.C. Rule 5.1. Method. Except where otherwise provided by a rule adopted by the Supreme Court or by an Act of Assembly, whenever notice is to be given … Continue reading

Pennsylvania Orphans’ Court — Rule 4

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. — Computation of Time —   Pa. O.C. Rule 4.1. Generally. ___(a) When any period of time is referred to in any rule, such period in all cases, except as otherwise provided … Continue reading

Pennsylvania Orphans’ Court — Rule 3

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. — Pleading and Practice —   Pa. O.C. Rule 3.1. Conformity to Equity Practice in General. ___Except where otherwise provided by a rule adopted by the Supreme Court, or by an Act … Continue reading

Pennsylvania Orphans’ Court — Rule 2

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Construction and Application of Rules —   Pa. O.C. Rule 2.1. Construction of Rules. ___The rules adopted by the Supreme Court regulating the practice and procedure of the Orphans’ Courts of … Continue reading

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