The Orphans’ Court did not abuse its discretion in allowing a surviving spouse to revoke her election against her husband’s will three and a half years after the deadline for making the election when the spouse did not have full … Continue reading
Daniel Evans
A settlement agreement disposing of all objections to an account of the executors, negotiated during a settlement conference conducted by a master appointed by the Orphans’ Court, will be enforced against a well -educated and intelligent pro se litigant who … Continue reading
In a declaratory judgment action, the Orphans’ Court interpreted and applied the contracts, assignments, and other documents signed by the decedent, the executor, and a claimant against the estate to determine the ownership of commissions payable to an agency that … Continue reading
The Internal Revenue Service has published final regulations on the deductibility of administration expenses for both estates and trusts and for their beneficiaries when the estates or trusts terminate. “Effect of Section 67(g) on Trusts and Estates,” TD 9918, 85...
Under the new regulations for I.R.C. §§ 67 and 642(h), it becomes even more important for both estates and trusts and their beneficiaries to determine which administration expenses are deductible and which are not. (See “Final Regulations on Administration Expenses...
The Supreme Court’s Committee on Rules of Evidence has published a proposed Pa.R.E. Rule 413 that would allow evidence of immigration status to be used only if relevant to an element of an action or defense, or to a party’s … Continue reading
The Supreme Court has issued an order adopting a revised public access policy for Pennsylvania courts, including the Orphans’ Court. Included with the order is an explanatory report. These revised policy include two significant changes: The rules had previously made … Continue reading
Columbia and Montour Counties have adopted some new local rules, including a new Orphans’ Court rule, L.R. 2.9, for confirmation of accounts and proposed decrees of distribution. “Business of the Courts; Case No. 2020-MV-1” (26th Judicial Dist., 9/2/2020), 50 Pa.B. … Continue reading
The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is a private annuity. Webcalculators has been … Continue reading
Some of the calculations in Webcalculators have been updated to incorporate the new mortality table that is based on the 2010 census. Although there are not yet any new actuarial tables from the Internal Revenue Service, the life estate, annuity, … Continue reading