Section 529 plans (also known as “qualified tuition plans”) created under the laws of states other than Pennsylvania are also exempt from inheritance tax, because the limitation on the exemption from tax in 24 P.S. § 6901.316 (Section 316 of … Continue reading
Daniel Evans
The testimony of decedent’s lawyer showed that the sale of the real estate previously used by the decedent as his home and accounting office to his son who had worked with the decedent was at the direction of the decedent, … Continue reading
Testimony and evidence showed that the decedent was strong willed and made his own financial decisions, and that the gifts to the decedent’s agent were the decisions of the decedent and not the agent. Various objections to expenses of the … Continue reading
Although the decedent’s daughter denied acting as agent for her father under the power of attorney for which she had signed an agent’s acknowledgement, she was found to have acted as agent, and to have fiduciary duties to her father, … Continue reading
Both houses of the Pennsylvania legislature have passed, and the governor has signed, S.B. 815, which became the Act of December 14, 2023, No. 64. The act conforms the Pennsylvania income tax on resident trusts with the grantor trust rules … Continue reading
Both houses of the Pennsylvania legislature have passed, and the governor has signed, S.B. 506, which became the Act of December 14, 2023, No. 61. The act amends guardianship procedures relating to the representation of the alleged incapacitated person, the … Continue reading
← Previous Year | Current Year | Following Year → HTML Version Copyright 2018- Daniel B. Evans. All rights reserved. — Short Term Rates for 2023 — — Mid Term Rates for 2023 — — Long Term Rates for 2023 — … Continue reading
Montgomery County has adopted new fee schedules for both the Register of Wills and the Clerk of the Orphans’ Court, effective January 1, 2024. “Fees of Register of Wills” (12/1/2023), 53 Pa.B. 7730 (12/16/2023); “Fees of Clerk of Orphans’ Court” … Continue reading
An alleged incapacitated person moved the Orphans’ Court to reconsider the appointment of her son and daughter-in-law as plenary guardians, and the court granted the motion and scheduling a hearing. The alleged incapacitated person later filed a timely notice of … Continue reading
Cumberland County has rescinded all of its local rules and adopted new local rules, including new Orphans’ Court rules, effective January 1, 2024, or thirty days after publication in the Pennsylvania Bulletin (which would be January 8, 2024). “Local Rules; … Continue reading