Category Archives: Tips
On January 6, 2017, the Supreme Court adopted a new public access policy (“the Policy”) for records of appellate and trial courts in Pennsylvania, which became effective January 6, 2018. The Policy applies to filings in the Orphans’ Courts of...
This is an updated list of software that was originally published as an appendix to my book Wills, Trusts, and Technology, published by the American Bar Association and now in its second edition. In addition to updating names, publishers, and … Continue reading
The Pennsylvania personal income tax treats “income in respect of a decedent” (often referred to as “IRD”) in a way that is completely different from the federal income tax treatment of IRD, and practitioners dealing with estates of Pennsylvania decedents … Continue reading
The forms in use in a firm should be easy to edit, and it should be easy to copy and paste language from one document to another, so lawyers responsible for creating or maintaining will and trust (and other estate … Continue reading
There is an American Bar Association web page with summaries and links to various state opinions on the ethics of storing confidential client information on off-site “cloud computing” services of third parties. Included is a link to Formal Opinion 2011-200...
It is quite common for a broker or other payor to issue Forms 1099-INT or 1099-DIV in the name of the decedent, and with the decedent’s security number, reporting income received after death. This happens because brokers continue to record...