Same-Sex Marriages in Michigan

Attorney General Eric Holder has announced that the federal government will recognize the same-sex marriages that were performed in Michigan after the ruling of a federal judge went into effect and before the ruling was stayed, even though Michigan itself … Continue reading

Pennsylvania Orphans’ Court — Rule 15

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Adoptions —   [Note: In Philadelphia County exclusive jurisdiction in adoption matters is vested in the Family Court Division of the Court of Common Pleas. As to adoption jurisdiction in the … Continue reading

Blended Annual Rates for Demand Loans

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Current through December 2018) 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