Pennsylvania Orphans’ Court — Rule 15

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved.  — Adoptions —   [Note: In Philadelphia County exclusive jurisdiction in adoption matters is vested in the Family Court Division of the Court of Common Pleas. As to adoption jurisdiction in the … Continue reading

Blended Annual Rates for Demand Loans

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Current through December 2023) Under section 7872 of the Internal Revenue Code, there is “forgone interest” imputed on “below market loans” between family members, employers and employees, corporations and shareholders, and in … Continue reading

How to Probate a Will in Pennsylvania

HTML Version Copyright 2000- Daniel B. Evans. All rights reserved.  Last revised 4/12/2013 (to fix links to forms)   To probate a will in Pennsylvania, or obtain letters of administration if the decedent died without a will, the following must be filed with … Continue reading

Registers of Wills in Pennsylvania

HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Last updated 1/24/2020) The Register of Wills of each county in Pennsylvania is responsible for the probate of wills and the grant of letters testamentary or letters of administration to the personal representatives (executor or administrator) … Continue reading