↓

Evans Estate Law Resources

Home Menu ↓
Skip to primary content
Skip to secondary content
  • Home
  • Resource Types
    • News
    • Articles
    • Opinions
    • Rules and Regs.
    • Directories
    • Statutes
    • Rates
    • Tips
    • Overview
    • Forms
  • Rate Tables
    • Applicable Federal Rates
    • Section 7520 Rates
    • Blended Annual Rates
    • Federal Under/Overpayments Rates
    • PA Underpayment Rates
    • PA Common Level Ratios
    • Federal Estate and Gift Tax Rates and Exclusions
  • Directories
    • Registers of Wills
    • Clerks of Orphans’ Courts
    • PA Legislation Pending
    • Attorney General Offices and Notices
    • Software and Services for an Estates Practice
    • Eligible Institutions for Fiduciary Funds
  • About Us
    • Daniel B. Evans
  • Login/Membership
    • Log In
    • Membership Billing
    • Membership Cancel
    • Membership Checkout
    • Membership Confirmation
    • Membership Invoice
    • Membership Levels
Home→Author Daniel Evans - Page 4 << 1 2 3 4 5 6 … 91 92 >>

Author Archives: Daniel Evans

Post navigation

← Older posts
Newer posts →

Co-Trustee Removed for Hostility and Maladministration

The COVID-19 emergency declarations of the Delaware County Court of Common Pleas did not preclude the court from removing a co-trustee of a trust, and the removal was proper because the co-trustee had evidenced hostility to the beneficiaries and the … Continue reading →

Posted in Opinions | Tagged Removal of trustee

Conflict of Interest and Allegedly Missing Assets

An attorney who represents a beneficiary of an estate to remove an executor and who later represents the same person as successor executor does not have a conflict of interest. An objection claiming that the destruction of a computer caused … Continue reading →

Posted in Opinions | Tagged Attorney fees, Conflict of interest, Executor Commission, Personal effects

Waivers of Trustees and Guardians Ad Litem

Although two of the beneficiaries who might receive remainder distributions upon the termination of the trust in 2022 have disclaimed parts of their interests, and there are possible minor and future unborn remaindermen, the court waived the appointment of a … Continue reading →

Posted in Opinions | Tagged Disclaimers, Guardian ad litem, Trustee ad litem

Award from 9/11 Victim Compensation Fund Payable to Spouse

An award from the 9/11 Victim Compensation Fund was 100% payable to the surviving spouse as part of her intestate share of the estate in accordance with 20 Pa.C.S. § 2102(2) because it was payable under the Air Transportation Safety … Continue reading →

Posted in Opinions | Tagged 9/11 Victims Compensation Fund, Intestacy, Pretermitted spouse

RMD Proposed Regulations

The Internal Revenue Service has published new proposed regulations to address the changes to the required minimum distribution rules under the amendments to section 401(a)(9) made by sections 114 and 401 of the Setting Every Community Up for Retirement Enhancement … Continue reading →

Posted in News, Rules and Regs. | Tagged Required Minimum Distributions

CLE and Annual Registration Changes

The most recent Pennsylvania Bulletin includes actual and proposed changes to CLE and annual registration procedures that may be of interest to Pennsylvania lawyers generally. The Rules for Continuing Legal Education have been amended to allow some CLE credits for … Continue reading →

Posted in News | Tagged Continuing legal education, Rules of Disciplinary Enforcement

Realty Transfer Tax Exemptions Combined

The distribution of real property to two of the decedent’s four children, with additional cash distributed to the other two children, was not subject to realty transfer tax under the principle of Baehr Bros. v. Com., 487 Pa. 233 (1979), … Continue reading →

Posted in Opinions | Tagged Realty transfer tax

Consolidation Denied to Avoid Waiver of Dead Man’s Act

For a series of cases in involving a series of car collisions, the cases in which a decedent’s estate is a party will not be consolidated with the other cases because of the possibility that the Dead Mans’ Act could … Continue reading →

Posted in Opinions | Tagged Dead man's rule

Presumption of Undue Influence Overcome

Objectants to will failed to produce any evidence of lack of testamentary capacity when the will was signed, but produced evidence of a power of attorney establishing a confidential relationship, that the proponent of the will received a substantial benefit … Continue reading →

Posted in Opinions | Tagged Undue influence

Settlement with Widow Not Allowed Spousal Inheritance Tax Rate

Decedent failed to maintain a life insurance policy required by an antenuptial agreement with his widow, but the amount paid by the estate for the benefit of the widow under a negotiated settlement agreement did not qualify for the 0% … Continue reading →

Posted in Opinions | Tagged Inheritance Tax, Marital agreements

Post navigation

← Older posts
Newer posts →

Contact Us:

Evans Law Office
101 Old York Road, Suite 303
Jenkintown, PA 19046
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Site Work and Design Provided by M&K Early Design Group
© 2022 - Evans Estate Law Resources
↑