One of the major goals of the Pennsylvania Uniform Trust Act (Act of July 7, 2006, No. 98 of 2006) was to conform the laws relating to revocable trusts to the laws relating to wills and decedent’s estates. The chart below...
In a previous article, it was suggested that the new limitation on itemized deductions, reducing itemized deductions by 2/37ths of the amount by the amount by which taxable income is subject to tax at the maximum 37% rate, should not...
The refusal of the Orphans’ Court to approve a “spend-down plan” to allow the incapacitated person to qualify for Medicaid by spending principal on a burial fund and making gifts was not an abuse of discretion or an error of … Continue reading
The notice of audit of the executor’s account that was sent to the decedent’s grandchildren and other beneficiaries stated that objections must be filed 20 days before the audit date, but the grandchildren received a copy of the decree setting … Continue reading
The Orphans’ Court Procedural Rules Committee has published proposed amendments for the appointment of guardians ad litem when there is a conflict between the legal interests and best interests of an incapacitated person. (The comments to the proposed rule explain … Continue reading
York County has adopted and amended numerous local Rules of Orphans’ Court Procedure, including rules relating to the filing of legal papers, objections to accounts, preliminary objections, appointments of guardians for minors, settlement of actions involving a minor, access to … Continue reading
The imposition of contempt sanctions by the Orphans’ Court for filing additional frivolous pleadings after being ordered not to was not a denial of due process even though no formal hearing was held because the litigant had notice of the … Continue reading
The Superior Court would not reweigh or redetermine the credibility of the witnesses in the guardianship proceeding, and so affirmed that the expert medical testimony provided clear and convincing evidence that the appellant had untreated schizophrenia and was unable to … Continue reading
The Superior Court affirmed the upholding of objections of the personal representative of the estate of the deceased incapacitated person (the ward) to the account of the guardian, and the resulting surcharge of the guardian, on the following grounds: The … Continue reading
In the absence of a petition for guardianship or a petition in the orphans’ court to approve the actions of an agent under a power of attorney, the civil division of the court of common pleas had jurisdiction to determine … Continue reading