The decision of the Register of Wills to deny letters of administration to the father of the minor decedent, and grant letters to the mother instead, was affirmed because the father had filed a petition for letters in Beaver County … Continue reading
Daniel Evans
A limited guardian of the person and limited guardian of the estate was appointed due to problems with alcoholism and nutrition, leading to repeated hospital admissions for dehydration and malnutrition, the court finding partial incapacity based on expert testimony that … Continue reading
An adopted child was a member of a current beneficiary’s “immediate family” and therefore eligible to receive discretionary principal distributions even though distributions of principal upon the death of the beneficiary are limited to members of the settlor’s “blood line” … Continue reading
The Orphans’ Court correctly concluded that the rent payable by a beneficiary to the estate under a family settlement agreement should be divided among all of the beneficiaries, including the beneficiary paying the rent, but incorrectly calculated the net rent … Continue reading
In Rev. Rul. 2023-2, ___ I.R.B. ___, the Internal Revenue Service has held that assets held in an irrevocable trust that was a grantor trust do not receive a new basis under I.R.C. § 1014 on the death of the … Continue reading
In an ejectment action brought by the administrator of an estate, the heirs of the decedent were not indispensible parties even though title to the property had passed to the heirs at the death of the decedent under 20 Pa.C.S. … Continue reading
Westmoreland County has adopted a new local form of report for adoption intermediaries. “Order Adopting New Form for Report of Intermediary; No. 3 of 2023” (3/14/2023), 53 Pa.B. 1665 (3/25/2023). … Continue reading
The discovery of a later will may be the subject of an appeal to the Orphans’ Court within one year of the probate of the earlier will even though the appeal is after the end of the three month period … Continue reading
Philadelphia has adopted new local Orphans’ Court Rules 3.5A (“Procedure for Determination when No Response is Filed to a Petition under Pa.R.O.C.P. 3.5(a) or 3.5(b)”) and 5.50A (“Settlement of Small Estates by Petition”), and has amended and restated Rule 14.2A … Continue reading
It was not an abuse of discretion or an error of law for the Orphans’ Court to allow a late spousal election under 20 Pa.C.S. § 2210 by the guardian of an incapacitated spouse when the COVID-19 pandemic struck between … Continue reading