Westmoreland County has rescinded local Orphans’ Court Rule WO5.17, relating to small estate petitions. “Orphans’ Court Rules; No. 3 of 2020” (9/29/2020), 50 Pa.B. 5843 (10/24/2020). … Continue reading
Category Archives: Rules and Regs.
The Supreme Court’s Committee on Rules of Evidence has published a proposed Pa.R.E. Rule 413 that would allow evidence of immigration status to be used only if relevant to an element of an action or defense, or to a party’s … Continue reading
The Supreme Court has issued an order adopting a revised public access policy for Pennsylvania courts, including the Orphans’ Court. Included with the order is an explanatory report. These revised policy include two significant changes: The rules had previously made … Continue reading
Columbia and Montour Counties have adopted some new local rules, including a new Orphans’ Court rule, L.R. 2.9, for confirmation of accounts and proposed decrees of distribution. “Business of the Courts; Case No. 2020-MV-1” (26th Judicial Dist., 9/2/2020), 50 Pa.B. … Continue reading
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
The Supreme Court has entered an order adopting a new Pa.O.C. Rule 1.40 which applies Pa.R.C.P. 240 (“In Forma Pauperis“) to Orphans’ Court proceedings, to be effective April 1, 2020. Rule 14.8, on guardianship reporting, has also been amended to … Continue reading
The Internal Revenue Service has published final regulations on the changes to the federal estate and gift tax basic exclusion amount (BEA), which doubled from $5 million to $10 million in 2018, but will return to $5 million in 2026. … Continue reading
The Internal Revenue Service has published proposed regulations that include new life expectancy tables for minimum required distributions under I.R.C. § 401(a)(9), which applies to both qualified retirement plans and individual retirement accounts. “Updated Life Expectancy and Distribution Period Tables … Continue reading
The Supreme Court has entered an order adopting amendments to Pennsylvania Orphans’ Court Rules as well as changes to some of the forms used by the Orphans’ Court and Register of Wills. The report of the Orphans’ Court Procedural Rules … Continue reading
New final regulations have been filed with the Federal Register by the Internal Revenue Service providing guidance on the reporting of life insurance sales or proceeds under new IRC section 6050Y and the changes to the transfer for value rules … Continue reading