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Home→Author Daniel Evans - Page 63 << 1 2 … 61 62 63 64 65 … 125 126 >>

Author Archives: Daniel Evans

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Civil Division Lacks Jurisdiction over Validity of Will and Claim for Specific Performance

Civil complaint that “touches on” validity of decedent’s will was dismissed with prejudice for lack of subject matter jurisdiction, and not transferred to Orphans’ Court division. Kramer, III v. Mary T. Kramer Estate (No. 1), 9 Fid.Rep.3d 272 (Lycoming C.P. … Continue reading →

Posted in Opinions | Tagged Jurisdiction, Specific Performance

Sale of Real Estate Approved Despite Higher Offer of Beneficiary

Court approved sale of real estate under contract with conventional mortgage contingencies despite higher offer of beneficiary because the beneficiary’s offer included more contingencies and might not be completed before a scheduled tax sale of the property. Estate of Ruth … Continue reading →

Posted in Opinions | Tagged Sale of real estate

New Life Insurance Transfer for Value Regulations

New final regulations have been filed with the Federal Register by the Internal Revenue Service providing guidance on the reporting of life insurance sales or proceeds under new IRC section 6050Y and the changes to the transfer for value rules … Continue reading →

Posted in News, Rules and Regs. | Tagged Life insurance, Transfer for value

Increase in Filing Fees

The Supreme Court has amended the Financial Regulations of Title 204 of the Pennsylvania Code to increase filing fees by $2.00, from $17.00 to $19.00, for (among other things) petitions for grant of letters and first filings in petitions concerning … Continue reading →

Posted in News, Rules and Regs. | Tagged Filing fees

Delays in Providing Information Not Grounds for Removal of Trustee

Delays and what the court characterized as “poor judgment” by the trustee in responding to requests for information by the adoptive parents of the minor beneficiary of the trust were not a “serious breach of a fiduciary duty” warranting removal, … Continue reading →

Posted in Opinions | Tagged Breach of Fiduciary Duty, PEF 7780.3(a), Removal of trustee

Standing of Disinherited Children to Challenge Will

The children of the decedent, as intestate heirs, might not have standing to challenge the probate of a will when there is an earlier will that has not been challenged and which provides no benefit to the children. William E. … Continue reading →

Posted in Opinions | Tagged Jurisdiction, Standing, Will contest

Inheritance Tax Exemption for Disabled Children?

Posted on September 27, 2019 by Daniel EvansSeptember 27, 2019

In June, the Pennsylvania legislature took a small bite out of the inheritance tax by enacting a 0% tax rate for the inheritances of minor children. (See “No Inheritance Tax on Transfers from Parents to Minors.”) The legislature may now...

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Posted in Articles, News | Tagged Inheritance Tax

Setoff Allowed to Correct Erroneous Distribution

A setoff will be allowed to the Pennsylvania Bureau of Medical Care Availability and Reduction of Error Fund (“MCARE”) allowing it to reduce the amount of damages it owes to the estate by its share of punitive damages payable to … Continue reading →

Posted in Opinions | Tagged Conflict of interest, Setoff

No Independent Evaluation Ordered for Alcoholic

Petitioner failed to show sufficient cause for the court to order the alleged incapacitated person to submit to an independent medical examination, or to produce drug and alcohol treatment records, when the alleged incapacitated person admitted to a history of … Continue reading →

Posted in Opinions | Tagged Incapacity

Statute of Limitations for Personal Injuries not Extended for Discovery

Action for personal injuries brought by an estate is untimely, and the statute of limitations will not be extended by a period within which the decedent might not have known that her automobile accident injuries were serious enough to qualify … Continue reading →

Posted in Opinions | Tagged Statute of limitations

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