Consistent tax basis reporting by the executor of an estate on the federal estate tax return and the beneficiaries of the estate on their individual income tax returns will be required under section 2004 of the Surface Transportation and Veterans … Continue reading
Northampton County has published a new administrative order governing the custody of exhibits in its courts, including the Orphans’ Court. The order provides for the confidentiality of exhibits in juvenile delinquency and dependency cases, and matters involving adoption, guardianship, minors, … Continue reading
A recent article in the NY Times shows how the patient privacy regulations under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) are often misunderstood. See “Hipaa’s Use as Code of Silence Often Misinterprets the Law.” … Continue reading
There are several circumstances under which notice must be given to the Attorney General of Pennsylvania: When a will has been probated that includes gifts to charities of more than $25,000, or which will not be be paid in full,...
In Obergefell v. Hodges, ___ U.S. ___, No 14-556 (6/26/15), the United States Supreme Court held that it was a violation of the due process and equal protection clauses of the 14th Amendment for states to deny marriages licenses to … Continue reading
When a hospital becomes part of a larger health care organization, but continues to operate as separate organization at the same location serving the same community, the cy pres doctrine should not be applied to require a pour-over trust and … Continue reading
The IRS web page with frequently asked questions on estate taxes now states that, effective Jun 1, 2015, estate tax closing letters will be issued only upon request, and requests should be made at least four months after the return...
The Internal Revenue Service has issued T.D. 9725 containing final regulations on electing portability for the deceased spousal unused exclusion (DSUE) amount. Among the revisions that were made (and not made) to the proposed and temporary regulations are the following: … Continue reading
There is an American Bar Association web page with summaries and links to various state opinions on the ethics of storing confidential client information on off-site “cloud computing” services of third parties. Included is a link to Formal Opinion 2011-200...
Court approved permanency plan with goal of adoption for children who had been removed from home and declared dependent after finding that father, a registered sex offender, had a history of sexual conduct with minors and was not cooperating with … Continue reading