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
[Note: This article was originally published by the Law Practice Management Section of the American Bar Association in Law Practice Management, Vol. 19, No. 7, p. 26 (October 1993).] Why Lawyers Can’t Manage By Daniel B. Evans Copyright 1993, 2003. … Continue reading
How to Build and Manage an Estates Practice By Daniel B. Evans Specifically tailored to the unique needs of the estates and trusts lawyers, this updated second edition of How to Build and Manage an Estates Practice focuses on making … Continue reading
Wills, Trusts, and Technology An Estate Lawyer’s Guide to Automation, Second Edition By Daniel B. Evans The science of estate planning — identifying, weighing, and selecting the absolutely best alternatives and clauses for each individual you serve — calls for … Continue reading
Glossary of Estate and Trust Terms By Daniel B. Evans Copyright © 2001. All rights reserved. Not legal advice. [Created 7/25/2001] Account A record of the transactions of an executor, administrator, trustee, guardian, or other fiduciary, usually filed in court. … Continue reading
Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 2014) 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
Effect of Federal Small Business Job Protection Act on Pennsylvania S Coporations Copyright 1997 Daniel B. Evans. All rights reserved. Not legal advice. The Small Business Job Protection Act of 1996 (P.L. 104-188) liberalized the rules for what corporations can … Continue reading
Is the Pennsylvania Personal Property Tax Constitutional? By Daniel B. Evans Copyright © 1996-1998 Daniel B. Evans. All rights reserved. [First published 4/10/96; last revised 10/10/98] Is the Pennsylvania personal property tax constitutional? No, according to Judge Smyth of the … Continue reading