HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Current through December 2025) Under section 7872 of the Internal Revenue Code, there is “forgone interest” imputed on “below market loans” between family members, employers and employees, corporations and shareholders, and in … Continue reading
Daniel Evans
HTML Version Copyright 2000- Daniel B. Evans. All rights reserved. Last revised 4/12/2013 (to fix links to forms) To probate a will in Pennsylvania, or obtain letters of administration if the decedent died without a will, the following must be filed with … Continue reading
HTML Version Copyright 1995- Daniel B. Evans. All rights reserved. (Last updated 1/24/2020) The Register of Wills of each county in Pennsylvania is responsible for the probate of wills and the grant of letters testamentary or letters of administration to the personal representatives (executor or administrator) … Continue reading
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
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.
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