Mentally Ill Heir is Slayer

An intestate heir found guilty but mentally ill in first degree murder of the decedent was barred from inheriting under the Slayer’s Act, 20 Pa.C.S. § 8801 et seq.  McAndrew Estate, 131 A.3d 988, 2016 PA Super 4 (1/5/2016), aff’ng 5 … Continue reading

Tax Effects of Retroactive Reformations and Modifications

The IRS has issued five identical private letter rulings, PLRs 201442042, 201442043, 201442044, 201442045, and 201442046, apparently to five different parties involved in the same transaction, agreeing that a court-approved reformation of a trust in accordance with § 415 of...

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