Following Trust under Agreement of Edward Winslow Taylor, 640 Pa. 629, 164 A.3d 1147 (2017), a trust cannot be modified to allow the beneficiaries to remove and replace trustees even with the consent of the settlor under 20 Pa.C.S. § … Continue reading
Daniel Evans
The Supreme Court of Pennsylvania has adopted an amendment to Rule of Professional Conduct 8.4 that adds a new paragraph (g) to make it professional misconduct for a lawyer to “in the practice of law, by words or conduct, knowingly … Continue reading
The article “Proposed Regulations on Administration Expenses and Excess Deductions” contained some errors or omissions that have now been corrected. The article originally stated that the calculation of different kinds of excess deductions was not clear, and suggested that the … Continue reading
In a proceeding by the executor to recover assets allegedly taken from the estate, beneficiaries claiming interests in the contested assets have standing to object to intervention by a creditor, and the creditor will not allowed to intervene when the … Continue reading
Testimony of bank employee that the signature of the witness to the will was her own, and that she would not have signed as witness if she had not seen the testator sign the will and had identified the testator, … Continue reading
When the will of the decedent did not specifically dispose of mausoleum crypts and burial plots owned by the decedent, the issue of the decedent inherited those burial sites as tenants in common under 20 Pa.C.S. § 2514(14), and have … Continue reading
Real property distributed to one of two beneficiaries before the final division of the estate should be valued at date of distribution, and not date of death, and the net proceeds from the sale of the property by the beneficiary … Continue reading
The Internal Revenue Service has announced relief from the “physical presence” requirement for the notarization or witnessing of participant and spousal consents to certain retirement plan elections during 2020 because of the COVID-19 pandemic. Under I.R.C. §§ 401 and 417, … Continue reading
Decedent lived with neighbors due to health issues, and they cared for him, but claims for the value of the neighbors’ services were denied as requiring speculation as to the intent of the decedent, the time spent by the neighbors, … Continue reading
Appeal from probate filed more than one year after the grant of letters will be dismissed when the petitioner received a notice of estate administration and does not allege fraud upon the court or any other exception to the one … Continue reading