Intent of decedent to create joint bank account determined from the actions of the parties and not the way in which signature cards were filled in; agent who received and disbursed decedent’s funds in good faith during her lifetime held … Continue reading
Category Archives: Opinions
Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter … Continue reading
Child who was over the age of 18 at death, but who had been adjudicated to be incapacitated, was a “dependent child” within the meaning of 20 Pa.C.S. § 2016(b), and father who had no contact with child for a … Continue reading
Inheritance tax payment that was mailed three months after death, but not postmarked until two days later, was not timely and not eligible for 5% discount. DiCristofaro Estate, 6 Fid.Rep.3d 203 (O.C. Chester Co. 4/25/2016). … Continue reading
Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject … Continue reading
Husband of decedent was allowed to disinter and reinter the remains of his deceased wife over the objections of the executor of her estate, but only if a wrongful death action was not filed within the statute of limitations or, … Continue reading
After termination of parental rights, child is still the “issue” of the biological parent for purposes of determining the beneficiaries of a trust, but will cease to be a beneficiary once adopted; no reformation or division of trust in order … Continue reading
Plaintiff in divorce action may file for discontinuance after death of spouse and before commencement of trial regardless of whether grounds for divorce have been established, and so have her rights in the estate determined under the Probate, Estates and … Continue reading
The court determined the spouse’s elective share rights in real property owned by the decedent and another person as joint tenants with right of survivorship, in joint bank accounts, and a fixed annuity contract held in a joint investment account, … Continue reading
Executor fee of $283,443.24 (2.45%) out of estate of $11.5 million, consisting almost entirely of cash, stocks, bonds, and mutual funds, was approved because of the quality of work performed in liquidating assets and administering the estate. Naugle Estate, 6 … Continue reading