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Home→Author Daniel Evans - Page 108 << 1 2 … 106 107 108 109 110 … 118 119 >>

Author Archives: Daniel Evans

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Executor Commissions Determined under Johnson Estate Schedule

Executor commission reduced in accordance with the fee schedule in Johnson Estate, and charitable distributions approved to charities selected by the trustees.  Haffner Estate, 5 Fid.Rep.3d 195 (O.C. Monroe 2015). … Continue reading →

Posted in Opinions | Tagged Executor Commission, Will interpretation

Common Law Marriage before 2005 for Same-Sex Couples?

Posted on May 7, 2015 by Daniel EvansMay 7, 2015

The Pennsylvania legislature abolished common law marriages entered into after January 1, 2005, but common law marriages before that date will continue to be valid.  See Act of November 23, 2004, No. 144, amending 23 Pa.C.S. § 1103. In Whitewood … Continue reading →

Posted in News | Tagged common law marriage, Marriage, Same-sex marriage

Tenancy by Entireties in Proceeds of Sale of Stock

The proceeds of the sale of stock that had been held by a husband and wife continued to be entireties property in the absence of any contrary provisions of the stock purchase agreement, and so the remaining proceeds were payable … Continue reading →

Posted in Opinions | Tagged Tenancy by entireties

Default Judgment against Agent Upheld

In affirming the denial of a petition to strike a default judgment, the Superior Court held that the civil division of the Court of Common Pleas had jurisdiction to enter a default judgment against an agent for the debts of … Continue reading →

Posted in Opinions | Tagged PEF 711

Executor Recovers Estate Tax on Life Insurance

Under I.R.C. § 2206, an executor was entitled to recover a pro-rata portion of the federal estate tax attributable to life insurance paid to the decedent’s ex-wife, as well as interest paid on the tax, when the will directed that … Continue reading →

Posted in Opinions | Tagged Estate tax apportionment, IRC 2206

Forms 1099 with Post-Death Income

Posted on April 2, 2015 by Daniel EvansJanuary 13, 2017

It is quite common for a broker or other payor to issue Forms 1099-INT or 1099-DIV in the name of the decedent, and with the decedent’s security number, reporting income received after death.  This happens because brokers continue to record...

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Posted in Articles, Tips | Tagged Federal income tax

Equal Distribution Despite “Forwarding of Inheritance”

Court-approved settlement between guardian of the estate of the decedent and one of the decedent’s children precluded claim against the child for funds of the decedent that had benefited the child during decedent’s incapacity.  The court also found that the … Continue reading →

Posted in Opinions | Tagged Avancements, Equitable powers

Parental Rights Terminated to Allow Adoption

Parental rights of both mother and father terminated under 23 Pa.C.S. § 2511 when 11 year old child had been in foster care for more than six months, both parents failed to make progress in correcting the conditions that led … Continue reading →

Posted in Opinions | Tagged 23 Pa.C.S.A. section 2511, Termination of parental rights

Oral Contract to Make Will Upheld

A pre-1993 oral contract to make a will was found to have been established by the testimony of the beneficiary’s husband, brother, and nephew, and the beneficiary was found to have substantially performed her obligations under the contract when she … Continue reading →

Posted in Opinions | Tagged Contract to will, PEF 2701

Revocable Trust Modified by Later Marriage

Declaratory judgment was appropriate to hold that second spouse, who had not elected against will executed before her marriage to the decedent, was entitled to an intestate share of the decedent’s revocable trust which was also executed before marriage, and … Continue reading →

Posted in Opinions | Tagged Declaratory Judgment, Disclaimers, PEF 2507, PEF 7710.2

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