Preliminary objections to an answer and new matter is not a pleading allowed by Pa. O.C. Rules and is improper. Further, a party does not lack standing merely because the petition fails to name them as an interested party. Mahlstadt … Continue reading
Daniel Evans
An agent’s change of an IRA beneficiary was invalid when the decedent was obligated under a divorce settlement agreement to name his children as beneficiaries. Trembley Agent for Lasser, 10 Fid.Rep.3d 229 (Chester O.C. 2020). … Continue reading
The Advisory Council on Elder Justice in the Courts and the Administrative Office of Pennsylvania Courts have published the “Guardianship Bench Book” intended to provide judges with a practical guide to making critical guardianship decisions. Although written as a guide … Continue reading
The Orphans’ Court did not abuse its discretion in allowing a surviving spouse to revoke her election against her husband’s will three and a half years after the deadline for making the election when the spouse did not have full … Continue reading
A settlement agreement disposing of all objections to an account of the executors, negotiated during a settlement conference conducted by a master appointed by the Orphans’ Court, will be enforced against a well -educated and intelligent pro se litigant who … Continue reading
In a declaratory judgment action, the Orphans’ Court interpreted and applied the contracts, assignments, and other documents signed by the decedent, the executor, and a claimant against the estate to determine the ownership of commissions payable to an agency that … Continue reading
The Internal Revenue Service has published final regulations on the deductibility of administration expenses for both estates and trusts and for their beneficiaries when the estates or trusts terminate. “Effect of Section 67(g) on Trusts and Estates,” TD 9918, 85...
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Under the new regulations for I.R.C. §§ 67 and 642(h), it becomes even more important for both estates and trusts and their beneficiaries to determine which administration expenses are deductible and which are not. (See “Final Regulations on Administration Expenses...
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The Supreme Court’s Committee on Rules of Evidence has published a proposed Pa.R.E. Rule 413 that would allow evidence of immigration status to be used only if relevant to an element of an action or defense, or to a party’s … Continue reading
The Supreme Court has issued an order adopting a revised public access policy for Pennsylvania courts, including the Orphans’ Court. Included with the order is an explanatory report. These revised policy include two significant changes: The rules had previously made … Continue reading