The Orphans’ Court Procedural Rules Committee is considering an amendment to Pa.R.O.C.P. 14.8 to require a court that completes reasonable enforcement procedures to ensure compliance with guardianship reporting to enter an order to explain the actions taken to attempt enforcement, … Continue reading
Daniel Evans
Upon the dissolution of a nonprofit corporation formed to provide firefighting services, application of cy pres doctrine led to distribution of assets to two other firefighting organizations rather than to nonprofit corporations providing training or support services to fire fighters. … Continue reading
Although the incapacitated person was unable to make or communicate medical decisions, and was suffering from stage 5 chronic kidney disease that may ultimately end in death, he did not have an “end-stage medical condition” within the meaning of 20 … Continue reading
Although the decedent’s spouse had a confidential relationship with the decedent through her increasing control over the decedent’s business affairs, there was insufficient evidence of a weakened intellect and so the claims of undue influence over two lifetime transactions was … Continue reading
Accounts of estate and inter vivos trust (funded by estate) were filed together, and executor and trustee was denied commissions for failure to administer estate and trust in timely fashion, objections to miscellaneous expenses were sustained for failure to substantiate … Continue reading
Following the removal of one co-trustee of a testamentary trust, the other co-trustee was also removed, and an independent trustee appointed, where the two trustees were also the primary beneficiaries of the trust, were currently litigating conflicting claims to trust … Continue reading
There was sufficient independent corroborating evidence of donative intent but insufficient evidence of delivery of the alleged gifts by the decedent, and so the donee was barred from testifying by the Dead Man’s Act. Benson Estate, 12 Fid.Rep.3d 229 (Lycoming … Continue reading
The Internal Revenue Service has announced that the two-year period for filing an estate tax return merely to elect portability has been extended to five years from date of death. Rev. Proc. 2022-32, 2022-30 IRB 101 (7/25/2022). In Rev. Proc. … Continue reading
Section 15.1 of the Act of July 8, 2022, No. 53 (HB 1342), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. §9111(u)) that exempts from inheritance tax the transfer of personal property resulting from … Continue reading
Absent fraud or duress, a spousal election against a will (or an election to take under the will) becomes irrevocable at the end of the six month period allowed by 20 Pa.C.S. § 2210(b) and may not be revoked merely … Continue reading