The Supreme Court has entered an order adopting new Orphans’ Court rules, generally effective September 1, 2016. In re: Order Rescinding and Replacing Rules 1.1 through 13.3 and Rule 17, and Amendment Rules 14.1 through 16.12 of the Pennsylvania Orphans … Continue reading
Daniel Evans
Preliminary objections sustained to civil complaint transferred from the Civil Division of Philadelphia County to the Orphans’ Court of Montgomery County after challenges to will and trust document had already been dismissed in Montgomery County, although claims of fraud and … Continue reading
Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” overcame statutory direction that inheritance tax be paid from shares of estate subject to tax, and not from charitable shares. … Continue reading
In an appellate case of first impression, the Superior Court has upheld the validity of a surrogacy contract, finding that the contract did not violate public policy and that, under the contract, the woman who was the “intended parent” under … Continue reading
[This article was originally published in Probate & Property, Vol. 19, No. 4, p. 22 (July/August 2005).] The year 2004 marked the end of the federal estate tax credit for state death taxes, and the end of any state death … Continue reading
The Washington County Orphans’ Court has adopted a local rule for mediation procedures. Local Orphans’ Court Rule L-1.4—Washington County Orphans’ Court Mediation Program, No. 2015-1 (10/19/2015), 45 Pa.B. 6497 (11/7/2015). … Continue reading
Codicil upheld as valid even though witnessed by a minor and even though the date on the codicil was added after the death of the testator. Weitz Estate, 5 Fid.Rep.3d 372 (O.C. Luzerne 2015). … Continue reading
When will directed that real estate be sold and the proceeds divided among named beneficiaries, but contained no residuary clause, and agent sold real estate before death, proceeds of sale will be distributed to beneficiaries named in will and rest … Continue reading
Individual retirement account of decedent over the age of 59-1/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account “exempt from Federal … Continue reading
Language in trust document regarding creditors of beneficiaries did not restrain voluntary assignments of beneficial interests and so was not a valid spendthrift clause. Further, even a valid spendthrift clause would not have prevented the beneficiary from assigning distributions as … Continue reading