On April 13, 2013, the Orphans’ Court Procedural Rules Committee published proposed new rules for the Orphans’ Courts of the Commonwealth. Exists rules 1.1 through 14.5 would be vacated and new rules 1.1 through 11.6 adopted in their place. The … Continue reading
Daniel Evans
An agent under a durable power of attorney cannot sign a testamentary document for a principal, so a codicil that is not signed at the direction of the testator is accordance with 20 Pa.C.S. 2502(3) is not valid and will … Continue reading
A summary of the policies and procedures that were developed for a nonprofit hospice for end-of-life medical decisions by staff and participants.
Continue readingJurisdiction of the Orphans’ Court is primarily “in rem” jurisdiction, which means that other courts cannot exercise jurisdiction over the administration of an estate or trust that is being administered under the jurisdiction of the Orphans’ Court.
Continue readingRecommendations for drafting tax clauses for wills (or revocable trusts) specifying what kinds of estate and inheritance taxes should, and should not, be paid from the residue of the estate (or revocable trust).
Continue readingWhen medical information is needed for a will contest, it may be necessary to deal with the privacy requirements of the regulations adopted under the Health Insurance Portability and Accountability Act of 1996.
Continue readingWhen a married settlor creates a charitable remainder trust with himself or herself as a non-charitable beneficiary, the settlor’s spouse may have elective rights under Pennsylvania law upon the death of the settlor that will disqualify the trust as a charitable remainder trust unless the settlor complies with Rev. Proc. 2005-24.
Continue readingGenerally speaking, the Pennsylvania inheritance tax is applied to the pre-tax estate and not the estate after payment of the tax, and the pre-residuary gifts is paid from the residue. The Commonwealth Court has held that, when the residue is depleted by the tax on pre-residuary gifts, the tax rate to apply to the residue is the same rate that applies to the pre-residuary gifts, and the same rationale could apply to estate in which the residue is not depleted by the tax.
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An introduction to the federal regulations under the Health Insurance Portability and Accountability Act of 1996 that lawyers helping clients plan for future medical decisions should be aware of.
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