The Court of Common Pleas of Butler County has issued the first general administrative order in Pennsylvania (and one of the first in the U.S.) governing court filings produced using “generative artificial intelligence” (also known as “large language models,” such … Continue reading
Daniel Evans
In addition to the numbers shown in “Unofficial Inflation Adjustments for 2025,” practitioners may also wish to know that the limit on qualified charitable distributions from individual retirement accounts under I.R.C. § 408(d)(8), which had been $100,000 in 2023 and … Continue reading
Reversing the Superior Court, the Pennsylvania Supreme Court has held that the spouse of a deceased business partner could not enforce a partnership agreement as a partner when the spouse was neither a party to the agreement nor a third-party … Continue reading
Checks written at the request of the decedent three days before his death and delivered by the decedent were inter vivos gifts and not testamentary, but were incomplete and invalid because the account upon which the checks were drawn had … Continue reading
A petition for the appointment of a guardian for an alleged incapacitated person (AIP) was dismissed without prejudice under the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act, 20 Pa.C.S. 5901 et. seq., even though the AIP had recently voted … Continue reading
Inheritance tax deductions were not allowed to the estate of the beneficiary of a trust for amounts paid as reimbursements for excessive trust distributions and for legal fees paid in accordance with indemnification agreements that were signed by the beneficiary … Continue reading
The Bureau of Labor Statistics has published the Chained Consumer Price Index (C-CPI-U) for August 2024, and so it’s possible to calculate various inflation adjustments for 2025. The following are the significant federal estate planning numbers calculated for 2025, with … Continue reading
The current beneficiary and individual cotrustee of a trust holding a partial interest in a family farm, had petitioned the Orphans’ Court to allow him to file a partition action without the consent or joinder of the institutional cotrustee. The … Continue reading
An extension of an involuntary commitment under section 303 of the Mental Health Procedures Act, 50 Pa.C.S. 7303, requires clear and convincing evidence that the person is a danger to herself and others. The commitment order is not moot and … Continue reading
A judgment declaring a power of attorney to be invalid and ordering the purported agent to return property to the estate of the decedent is a final appealable order, but the appeal will be dismissed when the record on appeal … Continue reading