Mercer County has entered three administrative orders: 1. Administrative Order No. 1, Register’s No. 2013-767, 44 Pa.B. 24 (1/4/2014), directs the Register of Wills to notify judges each year whether or not the annual reports of guardians required by 20 … Continue reading
Daniel Evans
For the past several years, many tax practitioners have been adding a form of disclaimer to every email because of concerns about the “covered opinion” rules of Circular 230. On June 9, the Treasury published final regulations amending Circular 230 … Continue reading
I’m late in reporting that a federal district court has struck down Pennsylvania’s “mini-DOMA,” 23 Pa.C.S. § 1102, which defines “marriage” as “[a] civil contract by which one man and one woman take each other for husband and wife,” as … Continue reading
HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Current through June 2025) When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the “common level ratio factor,” … Continue reading
The IRS has published a “Taxpayer Bill of Rights” that it says will become a “cornerstone document” to provide taxpayers with a better understanding of their rights. IR-2014-72. … Continue reading
The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in … Continue reading
Guardian of estate of incapacitated person, who had previously been granted the power to pay nursing home costs from principal and who had been authorized to sell real estate, did not have power to consent to judgments against the ward; … Continue reading
The Superior Court has affirmed the removal of an executor for a conflict of interest when the executor had made loans to herself under a power of attorney during the decedent’s lifetime and was a major debtor of the estate. … Continue reading
Westmoreland County has amended its local Rule WO407 to conform to the new $50,000 limit on small estates petitions. Orphans’ Court Rule WO407, Nr. 3 of 2014 (4/21/2014), 44 Pa.B. 2750 (5/10/2014); Orphans’ Court Rule WO407, No. 65-96-214 (4/28/2014), 44 … Continue reading
The IRS has published final regulations under section 67 that define the kinds of expenses of estates and trusts that are or are not subject to the 2% floor on miscellaneous itemized deductions. T.D. 9664, 79 F.R. 26616 (5/9/2014) … Continue reading