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Home→Author Daniel Evans - Page 103 << 1 2 … 101 102 103 104 105 … 122 123 >>

Author Archives: Daniel Evans

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Armstrong Co. Local Rules Amended

Armstrong County has amended its local Orphans’ Court rules by rescinding local rule 12.16, effective thirty days after publication. Adoption of New Local Rules of Court—2002; No. CP-03-AD-0000189-2002, 46 Pa.B. 2035 (4/23/16). … Continue reading →

Posted in News, Rules and Regs.

Evidence Supports Testamentary Capacity and Lack of Undue Influence

Appeal from probate denied where testamentary capacity was supported by testimony of attorney who prepared will, subscribing witnesses, and other disinterested parties, and no confidential relationship shown to support allegation of undue influence.  Lewis Will, 6 Fid.Rep.3d 123 (O.C. Allegheny … Continue reading →

Posted in Opinions | Tagged Testamentary Capacity, Undue influence

Divorced Wife Remained Beneficiary of Irrevocable Trust with Split-Dollar Insurance

Wife continued to be a co-trustee and beneficiary of the husband’s irrevocable trust even after the divorce of the parties where (a) the trust document made no provision for the possibility of divorce, (b) the irrevocable trust was the beneficiary … Continue reading →

Posted in Opinions | Tagged Divorce, Modification by circumstances, Split-dollar insurance

Amicus Curiae in Guardianship Proceeding without Standing to Appeal

Nonprofit advocacy organization which was removed as counsel for alleged incapacitated person (“AIP”), but allowed to participate in guardianship proceedings as amicus curae while the AIP was represented by court-appointed counsel, should not have standing to appeal adjudication of incapacity.  … Continue reading →

Posted in Opinions

Division of Property Insurance Proceeds between Joint Owners

When residence owned as joint tenants with right of survivorship was destroyed by fire before the death of one tenant, proceeds of property insurance are divided between the estate of the deceased tenant and the surviving tenant.  Miscella Estate, 6 … Continue reading →

Posted in Opinions | Tagged Joint Tenancy, Property insurance

New Caregiver Act

Posted on April 20, 2016 by Daniel EvansApril 20, 2016

Pennsylvania has enacted a new “Caregiver Advise, Record and Enable Act” (CARE Act), H.B. 1329, Act of April 20, 2016, No. 20, effective in 12 months. This new law attempts to help family members and other “lay caregivers” of people...

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Posted in Articles, News | Tagged Health care power of attorney

Pennsylvania ABLE Act

Posted on April 14, 2016 by Daniel EvansApril 18, 2016

Both houses of the Pennsylvania legislature have approved SB 879, the “Pennsylvania ABLE Act” (an unconsolidated statute), which allows the creation of “ABLE” savings accounts intended to qualify under IRC section 529A.  (“ABLE” is an acronym for “Achieving a Better … Continue reading →

Posted in News | Tagged ABLE Accounts, Disabled persons, IRC 529A

No Cause of Action for Loss of Non-Spouse Consortium

A nephew has no cause of action for “loss of consortium and the los[s] of support, cooperation, aid, companionship and loving interactive relationship” with aunt and uncle alleging resulting from their mistreatment.  Scott T. Young v. Estate of Frank J. … Continue reading →

Posted in Opinions | Tagged Loss of consortium, Preliminary objections

On Appeal: Trust Modification to Remove Trustee

The Supreme Court has issued an order allowing an appeal from the decision of the Superior Court in Trust under Agreement of Edward Winslow Taylor, 2015 PA Super 199, (9/18/2015), (dissent by Platt, J.).   No. 692 EAL 2015 (4/12/16).  In its … Continue reading →

Posted in News | Tagged PEF 7740.1, PEF 7766, Trust Modification, Trustee removal

Basis Reporting Postponed (Again)

Posted on March 24, 2016 by Daniel EvansMarch 24, 2016

The IRS has announced that the deadline for filing Form 8971, and for providing Schedule A to beneficiaries, previously postponed to February 29 by Notice 2015-57, and then postponed to March 31 by Notice 2016-19, has again been postponed, this … Continue reading →

Posted in News | Tagged Basis, Federal estate tax, Federal income tax

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