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

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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Pennsylvania Taxation of Income in Respect of a Decedent

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

Attorney General Offices and Notices

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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