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Home→Categories News - Page 14 << 1 2 … 12 13 14 15 16 … 41 42 >>

Category Archives: News

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New Rule for Small Estate Petition

Posted on August 28, 2020 by Daniel EvansAugust 28, 2020

The Supreme Court has adopted a new Pa.O.C. Rule 5.50 governing the form and contents of petitions to settle small estates in accordance with 20 Pa.C.S. § 3102, the new rule to be effective on October 1, 2020. A note has … Continue reading →

Posted in News, Rules and Regs. | Tagged Claims of Creditors, Joint accounts, Joint Tenancy, Multiple-Party Account Act, PEF Code 3101, Small estate, TOD registration

New Record Low Federal Rates for September

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

The Internal Revenue Service has announced federal rates for the month of September under §§ 1274 and 7520 of the Internal Revenue Code (“IRC”) that will be the lowest rates since the IRS began publishing those rates in 1984. The … Continue reading →

Posted in News | Tagged Estate planning, Interest

New Actuarial Tables Coming

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

On August 7, the Centers for Decease Control and Prevention published mortality tables based on the 2010 census. “U.S. Decennial Life Tables for 2009-2011, United States Life Tables,” National Vital Statistics Reports, Vol. 69, No. 8 (8/7/2020). Table 1 of … Continue reading →

Posted in News | Tagged Actuarial tables, Annuity, Life estate

Reporting Excess Deductions on Termination of an Estate or Trust

Posted on July 30, 2020 by Daniel EvansJuly 30, 2020

The Internal Revenue Service has published a new webpage “Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019.” These are instructions telling beneficiaries of estates … Continue reading →

Posted in News | Tagged Excess deductions on termination, Fiduciary income tax

New Act on Digital Assets

Posted on July 27, 2020 by Daniel EvansJuly 27, 2020

S.B. 320 was signed into law by Governor Wolf on July 23, 2020, becoming Act 72 of 2020. S.B. 320 enacts the Revised Uniform Fiduciary Access to Digital Assets Act as Chapter 39 of the Probate, Estates and Fiduciaries Code, … Continue reading →

Posted in News | Tagged Digital assets, Fiduciary powers

New Act on Charitable Endowments

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

H.R. 2484 was signed into law by Governor Wolf on July 23, 2020, becoming Act 71 of 2020. The act amends Titles 15 and 20 to allow nonprofit corporations and charities to pay out more than 10% of their charitable … Continue reading →

Posted in News | Tagged Charitable gifts, Charitable trusts

New Record-Low Federal Rates

Posted on July 18, 2020 by Daniel EvansJuly 18, 2020

On Thursday, the Internal Revenue Service announced federal rates for the month of August under §§ 1274 and 7520 of the Internal Revenue Code (“IRC”) that will be lower than some of the previously record-low rates for June. The §7520 … Continue reading →

Posted in News | Tagged Applicable federal rates, Federal estate tax, Federal gift tax, IRC 7520

Department of Revenue Resumes Processing of Inheritance Tax Returns

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

The following message was sent to the Pennsylvania Bar Association on or about 6/29/2020 by Lora A. Kulick, Senior Counsel in the Office of Chief Counsel of the Department of Revenue: “The department recently received inquiries regarding whether it was … Continue reading →

Posted in News | Tagged Inheritance Tax, Inheritance tax appraisement

Guidance on Unnecessary RMDs in 2020

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

In Notice 2020-51, 2020-29 I.R.B. __ (7/9/2020), the Internal Revenue Service has provided additional guidance on whether (and how) taxpayers may return or rollover required minimum distributions (RMDs) that were taken in 2020 but that were no longer required following … Continue reading →

Posted in News | Tagged Individual retirement account, Required Minimum Distributions

Taxpayer Advocate on Economic Impact Payments to Deceased Taxpayers

Posted on July 5, 2020 by Daniel EvansJuly 5, 2020

The National Taxpayer Advocate Objectives Report to Congress for Fiscal Year 2021 (6/29/2020) addresses the issue of whether deceased taxpayers may receive “economic impact payments” (aka “stimulus payments”) authorized by the CARES Act and made the following observations and recommendations: … Continue reading →

Posted in News | Tagged Federal income tax

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