A will which directed the executor (who was the decedent’s long-time companion and later spouse) to distribute the residue of his estate “according to my wishes” would result in a distribution by intestacy, and so a later will which left … Continue reading
Daniel Evans
Executor surcharged for expenses of maintaining the decedent’s residence after it remained unsold four years after the death of the decedent, but not for the expenses of maintaining a vacation home which was made available for use by beneficiaries. Tobias … Continue reading
The Supreme Court Orphans’ Court Procedural Rules Committee is planning to propose amendments to Pa.R.O.C.P. 5.50 governing the petition to settle a small estate in accordance with 20 Pa.C.S. § 3102. In addition to technical and stylistic changes, the proposed amendments … Continue reading
The Pa. Supreme Court is allowing an appeal from a decision of the Superior Court on the following issue (as stated by the petitioner): Did the Superior Court err by not enforcing modifications to trusts under 20 Pa. C.S.A. §7740.1(a), … Continue reading
[Update (8/24/2023): The Supreme Court has reversed the Superior Court and reinstated the judgment of the Orphans’ Court.] The Pa. Supreme Court is allowing an appeal from a decision of the Superior Court on the following issue (as stated by … Continue reading
On May 5, the Treasury Department published new proposed regulations for the valuation of life estates, remainders, and unitrust interests based on a new mortality table from the 2010 census. “Use of Actuarial Tables in Valuing Annuities, Interests for Life … Continue reading
The Register of Wills had “good cause” to deny letters of administration to a creditor who had engaged litigation against the decedent during his lifetime, and whose claims were still unresolved, because the interests of the creditor were “hostile” to … Continue reading
Reports are circulating that the Pa. Dept. of Revenue has told Registers of Wills that it will no longer be issuing Forms REV-1543 to the surviving owners of joint bank accounts or the beneficiaries of “in trust for” or “pay … Continue reading
Amendments have been proposed to various rules of civil procedure that would amend and consolidate the rules for waiving fees and costs (proceeding in forma pauperis) as Rule of Judicial Administration 1990, replacing Rule of Civil Procedure 240. Under the … Continue reading
A will which purported to distribute “my entire probate estate” but refers to only specific parcels or items of property was found to be ambiguous and the court looked to the circumstances of the decedent at the time the will … Continue reading