An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for … Continue reading
Daniel Evans
Effective June 1, 2016, the Delaware County Register of Wills and Clerk of the Orphans’ Court will begin accepting credit and debit card payments, but only for applications for marriage licenses and for copies of marriage licenses. A “convenience fee” … Continue reading
The American College of Trust and Estates Counsel (ACTEC) has sent comments to the Internal Revenue Service on the proposed regulations for basis reporting by estates. Comments on Proposed Regulations Under Sections 1014(f) and 6035 (5/27/2016). These comments should be … Continue reading
The Orphans’ Court Procedural Rules Committee has proposed a new O.C. Rule 14.6, and a new form, relating to written depositions in guardianship proceedings. As the committee report explains, expert testimony in guardianship proceedings is authorized by statute, 20 Pa.C.S. … Continue reading
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
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
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
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
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
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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