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Dan’s Blog

News and comments

  • Westmoreland Co. Order for Generative AI

    Westmoreland County's website now includes a statement that "Pursuant to Court Administrative Order, all filings must an include an affidavit… Read more… →

  • SECURE 2.0 RMD Final Regulations Effective Date

    The Department of the Treasury has announced that the effective date for final regulations proposed in 2024 (published at 89… Read more… →

  • New Chester County Fees

    Chester County has published new fee schedules for the Register of Wills and Clerk of the Orphans' Court, effective January… Read more… →

Recently Updated

  • Westmoreland Co. Order for Generative AI

    Modified on: March 6, 2026

  • SECURE 2.0 RMD Final Regulations Effective Date

  • RMD Final Regulations

    Modified on: March 2, 2026

  • Claim of “Fraud on the Register” Did Not Allow Challenge to Will More Than One Year after Probate

    Modified on: March 1, 2026

  • Deed by Executor Voided (Super. Ct.)

  • Continuation of Guardianship Not Proven (Super. Ct.)

    Modified on: March 1, 2026

  • Eligible Institutions for Fiduciary Funds

    Modified on: February 20, 2026

  • Joint Revocable Trust Resulted in Sole Use Trust

    Modified on: February 20, 2026

  • Section 7520 Rates

    Modified on: February 17, 2026

  • Applicable Federal Rates for 2026

    Modified on: February 17, 2026

Home→Rate Tables

Rate Tables

Applicable Federal Rates

Section 7520

Blended Annual Rates for Demand Loans

Interest on Underpayments and Overpayments of Federal Taxes

Interest on Underpayments of Pennsylvania Taxes

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Recent Court Decisions

  • Deed by Executor Voided (Super. Ct.)

    The decedent's wife (who had elected against the will) received no notice… Read more…

  • Continuation of Guardianship Not Proven (Super. Ct.)

    The Orphans' Court abused its discretion and erred as a matter of… Read more…

  • Denial of Objections Appealed

    The denial of various objections to the executor's account should be affirmed… Read more…

  • Executor Removed and Ordered to Vacate Property

    After decedent's daughter was removed as executor for failing to administer the… Read more…

  • Challenge to Beneficiary Designation Lies in Orphans’ Court

    The Orphans' Court has mandatory jurisdiction over a challenge to the validity… Read more…

Recent Rules or Regulations

  • Westmoreland Co. Order for Generative AI

    Westmoreland County's website now includes a statement that "Pursuant to Court Administrative… Read more…

  • SECURE 2.0 RMD Final Regulations Effective Date

    The Department of the Treasury has announced that the effective date for… Read more…

  • New Chester County Fees

    Chester County has published new fee schedules for the Register of Wills… Read more…

  • Initial Guidance on “Trump Accounts”

    The Department of the Treasury and the Internal Revenue Service have released… Read more…

  • New Montgomery County Fee Schedules

    Montgomery County has published new fee schedules for the Register of Wills… Read more…

Contact Us:

Evans Estate Law Resources
P.O. Box 178
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Telephone: (215) 233-0988
Email: resources@evans-legal.com
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