Although it is proper to petition a trial court for a stay pending an appeal, a denial of the petition can not be appealed and a petition for a stay must be filed with the appellate court. In re: Passarelli … Continue reading
Daniel Evans
We previously reported that Notice 2020-23 defers until July 15, 2020, the filing certain tax returns and making tax payments, as well as the time for completing certain “time-sensitive actions,” that would otherwise be required on or after April 1, … Continue reading
Notice 2020-23 defers the due dates for more federal tax returns and tax payments until July 15, as well as certain “time-sensitive actions.” The deferral applies to the tax returns and payments described below that are due on (or on … Continue reading
The Pennsylvania Institute of Certified Public Accountants has published a web page with COVID-19 updates, including local tax filing deadlines and information. (Scroll down to “Local Tax Jurisdictions and Business Tax Update.”) … Continue reading
The Pennsylvania Association of Notaries has published a video that explains the differences between remote notarization and electronic notarization (for those who might be uncertain about the differences). … Continue reading
An order denying preliminary objections that seek to enforce an arbitration clause is an interlocutory order that is appealable as of right, and an arbitration clause incorporated into a brokerage agreement signed by an individual trustee is enforceable against the … Continue reading
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), P.L. 116-136, enacted March 27, 2020, added a new § 401(a)(9)(I) that eliminates any required minimum distribution for the year 2020. New § 401(a)(9)(I)(i) states that the required distribution requirements...
A new “temporary limited suspension” has been issued allowing remote notarization of powers of attorney, self-proving wills, and temporary guardianships during the COVID-19 emergency declaration. As announced by the Pa. Department of State, notaries are allowed to use audio-visual communications … Continue reading
The Act of March 27, 2020, P.L. ___, No. 10 (H.B. 1232) amends the Fiscal Code to eliminate all interest, penalties, or other additions to income taxes otherwise due on April 15, 2020, until July 15, 2020. The Department of … Continue reading
An action for tortious interference with a right of inheritance cannot be brought against a lawyer for inter vivos transfers when the lawyer (a) prepared a power of attorney naming an agent who later abused the powers granted to the … Continue reading