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Home→Author Daniel Evans - Page 47 << 1 2 … 45 46 47 48 49 … 119 120 >>

Author Archives: Daniel Evans

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Fiduciary Access to Digital Assets

Posted on July 27, 2020 by Daniel EvansAugust 15, 2023

Senate Bill 320, which enacts the Revised Uniform Fiduciary Access to Digital Assets Act (“RUFADAA”) as Chapter 39 of the Probate, Estates and Fiduciaries Code, 20 Pa.C.S. Ch. 39, was signed into law by Governor Wolf on July 23, 2020,...

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Posted in Articles | Tagged Digital assets, Fiduciary powers

Assignment of Municipal Pension in Divorce

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

The anti-alienation provisions that protect municipal pensions from attachment only apply while those funds are in the possession of the pension fund administrator, and so a post-nuptial agreement in which a spouse agreed to waive her rights to her husband’s … Continue reading →

Posted in Opinions | Tagged Divorce, Retirement plan

Adult Decedent Was Not a “Dependent Child”

Posted on July 24, 2020 by Daniel EvansOctober 13, 2024

The decedent became disabled as an adult, and the decedent’s father owed him no legal duty of support, so the decedent was not a “dependent child” for the purpose of the forfeiture statute, 20 Pa.C.S. § 2106(b).  In Re: The … Continue reading →

Posted in Opinions | Tagged Forfeiture of parental share

New Act on Charitable Endowments

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

H.R. 2484 was signed into law by Governor Wolf on July 23, 2020, becoming Act 71 of 2020. The act amends Titles 15 and 20 to allow nonprofit corporations and charities to pay out more than 10% of their charitable … Continue reading →

Posted in News | Tagged Charitable gifts, Charitable trusts

New Record-Low Federal Rates

Posted on July 18, 2020 by Daniel EvansJuly 18, 2020

On Thursday, the Internal Revenue Service announced federal rates for the month of August under §§ 1274 and 7520 of the Internal Revenue Code (“IRC”) that will be lower than some of the previously record-low rates for June. The §7520 … Continue reading →

Posted in News | Tagged Applicable federal rates, Federal estate tax, Federal gift tax, IRC 7520

Department of Revenue Resumes Processing of Inheritance Tax Returns

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

The following message was sent to the Pennsylvania Bar Association on or about 6/29/2020 by Lora A. Kulick, Senior Counsel in the Office of Chief Counsel of the Department of Revenue: “The department recently received inquiries regarding whether it was … Continue reading →

Posted in News | Tagged Inheritance Tax, Inheritance tax appraisement

Guidance on Unnecessary RMDs in 2020

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

In Notice 2020-51, 2020-29 I.R.B. __ (7/9/2020), the Internal Revenue Service has provided additional guidance on whether (and how) taxpayers may return or rollover required minimum distributions (RMDs) that were taken in 2020 but that were no longer required following … Continue reading →

Posted in News | Tagged Individual retirement account, Required Minimum Distributions

Taxpayer Advocate on Economic Impact Payments to Deceased Taxpayers

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

The National Taxpayer Advocate Objectives Report to Congress for Fiscal Year 2021 (6/29/2020) addresses the issue of whether deceased taxpayers may receive “economic impact payments” (aka “stimulus payments”) authorized by the CARES Act and made the following observations and recommendations: … Continue reading →

Posted in News | Tagged Federal income tax

Cy Pres Not Applied to Merger of Fire Fighting Organizations

The merger of two non-profit corporations holding charitable funds, one of which had been decertified as a fire fighting organization by its municipality, did not require the application of the cy pres doctrine when the decertified organization had broad charitable … Continue reading →

Posted in Opinions | Tagged Charitable organizations, Cy pres

Changes to Charitable Foundation Did Not Breach Duties

Amendments to the articles and by-laws of a foundation that changed the charitable goals of the foundation, and eliminated provisions that guaranteed that control of the foundation remained in the oldest descendant of the founder, adopted by the directors of … Continue reading →

Posted in Opinions | Tagged Charitable organizations

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