The Internal Revenue Service has confirmed that the assets of a trust that is a grantor trust for federal income tax purposes do not get a new income tax basis at the death of the grantor merely because the trust … Continue reading
Daniel Evans
The Orphans’ Court has nonmandatory jurisdiction over an ejectment action when there are “entangled” counterclaims that are within the mandatory jurisdiction of the Orphans’ Court, but the proper remedy is not the dismissal of the ejectment action brought in the … Continue reading
Testamentary gifts to step-grandchildren that were conditioned upon their grandmother (the decedent’s wife) not electing against his will and not recovering assets “in our divorce after my death” did not disinherit the step-grandchildren when a final decree of divorce (and … Continue reading
Pa.R.O.C.P. 14.8 has been amended to include more detailed recording of enforcement actions in guardianship reporting. “Order Amending Rule 14.8 of the Pennsylvania Rules of Orphans’ Court Procedure; No. 948 Supreme Court Rules Docket” (6/12/2023), 53 Pa.B. 3305 (6/24/2023), to … Continue reading
The executor of a deceased trustee had standing to object to the account filed by the surviving trustee when other beneficiaries joined in the objections and the objection to standing was waived by not raising it until after two and … Continue reading
Preliminary objections to a petition for the removal of a corporate trustee were sustained, and the petition dismissed, when the corporate trustee refused to make distributions which it “shall deem advisable” for health, maintenance, support, and education without first receiving … Continue reading
Will with electronic signature, affixed by the decedent using DocVerify system during a videoconference with two witnesses and a notary public, is not a valid will, which requires an “actual ink to paper” signature. Kittler Estate, 1 Fid.Rep.4th 53 (Lancaster … Continue reading
Challenges to the validity of a revocable trust must be made by a petition to the Orphans’ Court, and not by an appeal from the probate of the will of which the trust is a beneficiary, and so the appeal … Continue reading
Before marrying his wife, the decedent executed a deed conveying a life estate to the woman who would later become his wife if she survived him, with the remainder passing at her death to “the parties entitled thereto in the … Continue reading
A late spousal election under 20 Pa.C.S. § 2210 by the guardian of an incapacitated spouse will be allowed when the COVID-19 pandemic struck between the date of death and the six month filing deadline, the estate was not harmed … Continue reading