↓

Evans Estate Law Resources

Home Menu ↓
Skip to primary content
Skip to secondary content
  • Home
  • Resource Types
    • News
    • Articles
    • Opinions
    • Rules and Regs.
    • Directories
    • Statutes
    • Rates
    • Tips
    • Overview
    • Forms
  • Rate Tables
    • Applicable Federal Rates
    • Section 7520 Rates
    • Blended Annual Rates
    • Federal Under/Overpayments Rates
    • PA Underpayment Rates
    • PA Common Level Ratios
    • Federal Estate and Gift Tax Rates and Exclusions
  • Directories
    • Registers of Wills
    • Clerks of Orphans’ Courts
    • PA Legislation Pending
    • Attorney General Offices and Notices
    • Software and Services for an Estates Practice
    • Eligible Institutions for Fiduciary Funds
  • About Us
    • Daniel B. Evans
  • Login/Membership
    • Log In
    • Membership Billing
    • Membership Cancel
    • Membership Checkout
    • Membership Confirmation
    • Membership Invoice
    • Membership Levels
Home→Author Daniel Evans - Page 3 << 1 2 3 4 5 … 96 97 >>

Author Archives: Daniel Evans

Post navigation

← Older posts
Newer posts →

Divorce Orders Must Include Beneficiary Designation Warnings

Posted on December 31, 2022 by Daniel EvansDecember 31, 2022

The Act of November 3, 2022, No. 106, P.L. 1691, amends 23 Pa.C.S. § 3323 to require that divorce decrees and annulment orders include a provision advising the parties to reaffirm or change beneficiary designations for life insurance policies, annuity … Continue reading →

Posted in News, Statutes | Tagged Beneficiary designations, Divorce, PEF 6111.2

Charitable Gift Annuity “De-Risking” Contracts

Posted on December 31, 2022 by Daniel EvansDecember 31, 2022

The Act of November 3, 2022, No. 152, P.L. 2145, amends the Charitable Gift Annuity Exemption Act (No. 127 of 1996) to allow charities to purchase “de-risking annuity contracts” from insurance companies to make the payments required by charitable gift … Continue reading →

Posted in News, Statutes | Tagged Charitable gifts, Charitable organizations

Applicable Federal Rates for 2022

← Previous Year | Current Year | Following Year → HTML Version Copyright 2018- Daniel B. Evans. All rights reserved. — Short Term Rates for 2022 — — Mid Term Rates for 2022 —  — Long Term Rates for 2022 — … Continue reading →

Posted in uncategorized

New Proposed O.C. Rule for Digital Assets

Posted on December 4, 2022 by Daniel EvansDecember 4, 2022

The Orphans’ Court Procedural Rules Committee has published a new proposal for a rule for Registers of Wills for the disclosure of the digital assets of a decedent to the personal representative of the decedent’s estate in accordance with 20 … Continue reading →

Posted in News, Rules and Regs. | Tagged Digital assets, Pa.O.C. Rules, Register of Wills

Trustee Property Management Surcharges Allowed and Denied

Posted on December 4, 2022 by Daniel EvansDecember 4, 2022

Trustee was not in contempt for preparing and filing an account that did not comply with the Rules of Orphans’ Court Procedure, but a surcharge was imposed “to uphold the authority of the Court,” although the fees of the CPA … Continue reading →

Posted in Opinions | Tagged Account form, Self-dealing, surcharge, Trustee duties, Trustee removal

Settlor Lacked Standing in Litigation over Trust

Posted on December 4, 2022 by Daniel EvansFebruary 26, 2023

The settlor of an irrevocable trust, who retained no interests in the trust, did not have standing to participate in proceedings regarding the account filed by, and possible removal of, the trustee, and the decision upholding preliminary objections to dismiss … Continue reading →

Posted in Opinions | Tagged standing, Uniform Trust Act

Lapse of Interests of Beneficiaries Receiving “Need-Based Benefits”

Posted on December 4, 2022 by Daniel EvansDecember 4, 2022

Provision of will directing that the shares of beneficiaries receiving governmental “need-based benefits” shall instead be paid to any existing “special needs trust” for the beneficiary or, if there is no trust, the share shall lapse and be distributed as … Continue reading →

Posted in Opinions

New Erie Co. O.C. Rules

Posted on December 4, 2022 by Daniel EvansDecember 4, 2022

Erie County has adopted new Orphans’ Court rules, to be effective 30 days after publication in the Pa. Bulletin, and superseding all previous rules. “Order Adopting Orphans’ Court Rules; Doc. No. 360 of 2022,” 52 Pa.B. 7366 (12/3/2022). … Continue reading →

Posted in News, Rules and Regs. | Tagged Local Rules

New Washington Co. O.C. Rules

Washington County has adopted new local Orphans’ Court rules relating to the records and files of the court. “Adoption of Local Rules of Orphans’ Court Procedure L-O.C. Rule 1.41 and L-O.C. Rule 15.21; No. 2022-1,” 52 Pa.B. 7269 (11/26/2022). … Continue reading →

Posted in News, Rules and Regs. | Tagged Local Rules

Agreed Division of Retirement Funds Enforced and Sanctions Imposed

Orphans’ Court had jurisdiction to clarify its own order despite lapse of time, and had jurisdiction over retirement funds which had been liquidated, and so its order enforcing settlement of estate and distribution of retirement funds was affirmed, along with … Continue reading →

Posted in Opinions | Tagged Counsel fees and costs, ERISA

Post navigation

← Older posts
Newer posts →

Contact Us:

Evans Law Office
101 Old York Road, Suite 303
Jenkintown, PA 19046
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Site Work and Design Provided by M&K Early Design Group
© 2023 - Evans Estate Law Resources
↑