The testimony of two doctors who diagnosed the decedent as suffering from dementia before and after she executed a “gifting agreement” transferring valuable coins to her son was sufficient to establish weakened intellect, and the testimony of the son showed … Continue reading
Daniel Evans
Claim of undue influence was properly rejected when Orphans’ Court found that the decedent did not suffer from a weakened intellect and the alleged influencer did not have a confidential relationship with the decedent. Summary judgment on lack of testamentary … Continue reading
In Notice 2023-54, 2023-31 I.R.B. ____ (7/31/2023), the Internal Revenue Service has provided some guidance on transition rules for both the changes made by the SECURE 2.0 Act of 2022 (Division T of the Consolidated Appropriations Act of 2023, P.L. … Continue reading
Checks that were signed by the decedent’s agent and delivered before the death of the decedent but were not paid from the decedent’s account before death were not completed gifts under Pennsylvania law and so the amounts of the checks … Continue reading
Although the decedent’s business advisor received no direct benefit from the decedent’s will (which named him as the executor and testamentary trustee), he received a collateral benefit from being named the trustee of a discretionary charitable trust, and so a … Continue reading
A premarital agreement that waived all rights to the “separate property” of the other spouse also waived all rights to an individual retirement account (IRA) following the death of the IRA owner even though the existence of the IRA might … Continue reading
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
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