The following chart shows the status of legislation introduced in the 2019-2020 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. Click on the bill number to see the history or text of the … Continue reading
Daniel Evans
In the absence of independent testimony to the delivery of lifetime gifts, the wife’s interests in the alleged gifts was adverse to the decedent and so her testimony as to the gifts was barred by the Dead Man’s Act. In … Continue reading
On March 2, 2021, the Montgomery County Bar Association will be presenting a video conference CLE program on virtual probate procedures featuring a panel of the Registers of Wills of Bucks, Chester, Delaware, Montgomery, and Philadelphia Counties. Additional information and … Continue reading
For some time (not sure how long), there has been a problem with the drop-down menus not working properly on this website, making it difficult to get to different rate tables, or to subscription processes. This problem was due to … Continue reading
The Act of February 5, 2021 (No. 1 of 2021), S.B. 109, provides that The forgiveness of paycheck protection program (“PPP”) loans that is not income for federal income tax purposes under the Tax Relief Act of 2020 (Subtitle B … Continue reading
In an action to set aside a deed allegedly obtained by undue influence, plaintiff’s testimony that she and the defendant were friends and she trusted him, and that she was “weak in bode and mind” following the death of her … Continue reading
The court did not have jurisdiction to determine the priority of a purchase money mortgage over a later inheritance tax lien when the mortgage holder failed to exhaust the administrative remedies found in § 2186 of the Inheritance and Estate … Continue reading
One of two co-administrators of an estate has the power to compel an accounting by an agent for the decedent without the consent of the other co-administrator. An action in the Orphans’ Court to recover assets transferred by an agent … Continue reading
The Pa. Supreme Court has held that the voiding of a trust by a settlor alleging fraud in the inducement requires clear and convincing evidence of common law fraud, the elements of which are a knowing or reckless material misrepresentation, … Continue reading