Lehigh County has adopted a new fee schedule for the Clerk of the Orphans’ Court, effective 5/1/2014. Clerk of Orphans’ Court Division; Fee Schedule, File No. AO2014-0001 (3/19/2014), 44 Pa.B. 2054 (4/5/2014). … Continue reading
Daniel Evans
Effective April 1, 2014, self-made photocopies in the offices of the Butler Co. Register of Wills and Clerk of Orphans’ Court will be $.50 each. Register of Wills and Clerk of Orphans’ Court Schedule of Fees and Costs, OC No. … Continue reading
Bucks County has amended its fee schedules to include convenience fees for credit card transactions. Fees of Clerk of Orphans’ Court Division, Administrative Order No. 66, 44 Pa.B. 17 (1/4/2014); Fees of Register of Wills, Administrative Order No. 67, 44 … Continue reading
Lycoming County has amended Rule L3.4 to require the use of a cover sheet for every petition, motion, exception, stipulation, or other request for an order or relief. Amendments to the Orphans’ Court Rules, Doc. No. 13-03016, 44 Pa.B. … Continue reading
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
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