The “21st Century Cures Act,” H.R. 34, which was signed into law on December 13, 2016, becoming P.L. 114-255, made a change to the Social Security Act in order to allow people with disabilities to create their own Medicaid-qualifying trusts … Continue reading
Daniel Evans
Although the Adoption Act contains no provisions allowing an adult adoption to be annulled, the Orphans’ Court nevertheless has the power to annul an adult adoption with the consent of both parties in order to allow the parties to enter … Continue reading
← Previous Year | Current Year | Following Year → HTML Version Copyright 2016- Daniel B. Evans. All rights reserved. — Short Term Rates for 2016 — — Mid Term Rates for 2016 — — Long Term Rates for 2016 — … Continue reading
Under Act 95 of 2016 (H.B. 1605), which became effective last Saturday, inactive individual retirement accounts (IRAs) can escheat to the Pennsylvania Treasury even though the account owner is under age 70-1/2 and not required to take distributions. Under the … Continue reading
Cumberland County has published new fees schedules for the Register of Wills and the Orphans’ Court. Both schedules are effective 1/1/2017. “Register of Wills Fee Schedule; 21-16-1253,” 46 Pa.B. 7812 (Cumberland Co. 12/17/2016). “Orphans’ Court Fee Schedule; 21-16-1253,” 46 Pa.B. 7811 (Cumberland … Continue reading
An attempted election against a will, made more than six months after probate, is properly dismissed on summary judgment because the claimant must have known whether she and the decedent agreed to be married and so the six month limitation … Continue reading
The Orphans’ Court Procedural Rules Committee has released a Notice of Proposed Rulemaking with new proposed rules for guardianship proceedings. “Proposed Amendment of Pa. O.C. Rule 1.5, Proposed Rescission of Pa. O.C. Rules 14.1—14.5 and Orphans’ Court Forms G-01—G-04, Proposed … Continue reading
Mother used Uniform Transfers to Minors custodial funds to purchase a home in her own name. Although children lived in home for at least part of the time, mother was ordered to pay over to the children the entire proceeds … Continue reading
[This article was published in the PBA Real Property, Probate and Trust Law Newsletter, No. 73 (Summer 2013), p. 12.] Pennsylvania inheritance tax law allows a trust for the “sole use” of the surviving spouse to be taxed entirely at...
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The Act of November 2, 2016, No. 116, H.B. 447, adds a new section 514 to the Landlord and Tenant Act of 1951 that allows the personal representative to terminate the decedent’s lease of a residential unit, but only for … Continue reading