Provisions of will were insufficient to change the beneficiary designation of an individual retirement account (IRA), there being no evidence that the decedent made reasonable efforts to comply with the terms of the account; objections to payments to claimant were … Continue reading
Surviving spouse lacked standing to appeal from probate of will when spouse had filed for divorce and grounds for divorce had been established, because the spouse was no longer an intestate heir under 20 Pa.C.S. § 2106(a). This was true … Continue reading
According to a recent notice from the Governor’s office (“Regulatory Agenda,” 45 Pa.B. 4063 (7/25/2015)), the Department of Revenue will be promulgating an amendment to remove 61 Pa.Code § 93.101, on the deductibility of medical expenses covered by insurance, because the … Continue reading
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...