Tips | Evans Estate Law Resources

Who is the “Executor” for Tax Purposes When There is No Executor?

Posted on April 29, 2018 by Daniel EvansApril 30, 2018

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

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Pennsylvania Income Tax Returns for Revocable Trusts after the Settlor’s Death

Posted on April 13, 2018 by Daniel EvansApril 16, 2018

IRC section 645 allows an election to treat a revocable trust as part of the estate of the settlor for income tax purposes, which allows revocable trusts to file income tax returns as estates following the death of the settlor...

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Public Access Policy Compliance for Orphans’ Court Filings

Posted on January 7, 2018 by Daniel EvansMarch 17, 2018

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...

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Software and Services for an Estates Practice

Posted on November 3, 2017 by Daniel EvansFebruary 19, 2018

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 →

Pennsylvania Taxation of Income in Respect of a Decedent

Posted on September 28, 2017 by Daniel EvansSeptember 28, 2017

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 →

Tips for Easier Drafting from Forms

Posted on April 7, 2017 by Daniel EvansApril 7, 2017

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 →

Self-Proving Will with Lawyer and One Other Witness

Posted on January 12, 2017 by Daniel EvansJanuary 13, 2017

It is clear that the execution of a power of attorney requires at least two disinterested witnesses and either a notary or a lawyer to take the acknowledgements in the place of a notary, as allowed by 42 Pa.C.S. §...

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Attorney General Offices and Notices

Posted on July 5, 2015 by Daniel EvansApril 18, 2018

There are several circumstances under which notice must be given to the Attorney General of Pennsylvania: When a will has been probated that includes gifts to charities of more than $25,000, or which will not be be paid in full,...

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Estate Tax Closing Letters by Request Only

Posted on June 19, 2015 by Daniel EvansJanuary 13, 2017

The IRS web page with frequently asked questions on estate taxes now states that, effective Jun 1, 2015, estate tax closing letters will be issued only upon request, and requests should be made at least four months after the return...

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Ethics of “Cloud Computing”

Posted on June 1, 2015 by Daniel EvansJanuary 13, 2017

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...

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