The Orphans’ Court erred, and abused its discretion, when it entered an injunction against a trustee prohibiting the payment of legal fees and costs without first hearing evidence to determine if a breach of trust had occurred or may occur … Continue reading
Daniel Evans
With the release of the Chained Consumer Price Index (C-CPI-U) for August 2022, it’s possible to calculate various inflation adjustments for 2023. The following are the significant federal estate planning numbers, with the numbers for 2022 shown in parentheses: The … Continue reading
It was previously reported, in “Realty Transfer Tax on Remainders,” that the Department of Revenue had published a new table of life estate and remainder factors based on an interest rate of 2.6%, to be effective July 1, 2022. The … Continue reading
The Superior Court has affirmed a summary judgment in favor of the trustee of a perpetual charitable trust, and against the charitable beneficiary, finding that the trustee fees of approximately 28% of the trust income are not “unreasonably out of … Continue reading
When a petition for letters is rejected by the Register of Wills and the Orphans’ Court refuses to grant letters, the finding by the court that the petitioner is not entitled to letters is not an appealable order because there … Continue reading
The Orphans’ Court Procedural Rules Committee is considering an amendment to Pa.R.O.C.P. 14.8 to require a court that completes reasonable enforcement procedures to ensure compliance with guardianship reporting to enter an order to explain the actions taken to attempt enforcement, … Continue reading
Upon the dissolution of a nonprofit corporation formed to provide firefighting services, application of cy pres doctrine led to distribution of assets to two other firefighting organizations rather than to nonprofit corporations providing training or support services to fire fighters. … Continue reading
Although the incapacitated person was unable to make or communicate medical decisions, and was suffering from stage 5 chronic kidney disease that may ultimately end in death, he did not have an “end-stage medical condition” within the meaning of 20 … Continue reading
Although the decedent’s spouse had a confidential relationship with the decedent through her increasing control over the decedent’s business affairs, there was insufficient evidence of a weakened intellect and so the claims of undue influence over two lifetime transactions was … Continue reading
Accounts of estate and inter vivos trust (funded by estate) were filed together, and executor and trustee was denied commissions for failure to administer estate and trust in timely fashion, objections to miscellaneous expenses were sustained for failure to substantiate … Continue reading