↓

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 … 78 79 >>

Author Archives: Daniel Evans

Post navigation

← Older posts
Newer posts →

Signing Forms 706 and 709 Electronically

Posted on September 10, 2020 by Daniel EvansSeptember 10, 2020

As a further response to COVID-19, and in order to protect Internal Revenue Service employees, as well as taxpayers and their representatives, by minimizing the need for in-person contact, the IRS has added federal estate and gift tax returns, Forms … Continue reading →

Posted in News | Tagged Federal estate tax, Federal gift tax

New Rule for Small Estate Petition

Posted on August 28, 2020 by Daniel EvansAugust 28, 2020

The Supreme Court has adopted a new Pa.O.C. Rule 5.50 governing the form and contents of petitions to settle small estates in accordance with 20 Pa.C.S. § 3102, the new rule to be effective on October 1, 2020. A note has … Continue reading →

Posted in News, Rules and Regs. | Tagged Claims of Creditors, Joint accounts, Joint Tenancy, Multiple-Party Account Act, PEF Code 3101, Small estate, TOD registration

New Record Low Federal Rates for September

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

The Internal Revenue Service has announced federal rates for the month of September under §§ 1274 and 7520 of the Internal Revenue Code (“IRC”) that will be the lowest rates since the IRS began publishing those rates in 1984. The … Continue reading →

Posted in News | Tagged Estate planning, Interest

New Actuarial Tables Coming

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

On August 7, the Centers for Decease Control and Prevention published mortality tables based on the 2010 census. “U.S. Decennial Life Tables for 2009-2011, United States Life Tables,” National Vital Statistics Reports, Vol. 69, No. 8 (8/7/2020). Table 1 of … Continue reading →

Posted in News | Tagged Actuarial tables, Annuity, Life estate

Overview: Interest-Only Term Note

Posted on August 17, 2020 by Daniel EvansAugust 17, 2020

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 an interest-only term note. A new … Continue reading →

Posted in Overview | Tagged Estate planning, Interest

Reporting Excess Deductions on Termination of an Estate or Trust

Posted on July 30, 2020 by Daniel EvansJuly 30, 2020

The Internal Revenue Service has published a new webpage “Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019.” These are instructions telling beneficiaries of estates … Continue reading →

Posted in News | Tagged Excess deductions on termination, Fiduciary income tax

New Act on Digital Assets

Posted on July 27, 2020 by Daniel EvansJuly 27, 2020

S.B. 320 was signed into law by Governor Wolf on July 23, 2020, becoming Act 72 of 2020. S.B. 320 enacts the Revised Uniform Fiduciary Access to Digital Assets Act as Chapter 39 of the Probate, Estates and Fiduciaries Code, … Continue reading →

Posted in News | Tagged Digital assets, Fiduciary powers

Fiduciary Access to Digital Assets

Posted on July 27, 2020 by Daniel EvansSeptember 18, 2020

Senate Bill 320, which enacts the Revised Uniform Fiduciary Access to Digital Assets Act (“RUFADAA”) as Chapter 39 of the Probate, Estates and Fiduciaries Code, 20 Pa.C.S. Ch. 39, was signed into law by Governor Wolf on July 23, 2020,...

This content is for Subscriber members only.
Log In Register
Posted in Articles | Tagged Digital assets, Fiduciary powers

Assignment of Municipal Pension in Divorce

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

The anti-alienation provisions that protect municipal pensions from attachment only apply while those funds are in the possession of the pension fund administrator, and so a post-nuptial agreement in which a spouse agreed to waive her rights to her husband’s … Continue reading →

Posted in Opinions | Tagged Divorce, Retirement plan

Adult Decedent Was Not a “Dependent Child”

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

The decedent became disabled as an adult, and the decedent’s father owed him no legal duty of support, so the decedent as not a “dependent child” for the purpose of the forfeiture statute, 20 Pa.C.S. § 2106(b).  In Re: The … Continue reading →

Posted in Opinions | Tagged Forfeiture of parental share

Post navigation

← Older posts
Newer posts →

Contact Us:

Evans Law Office
1600 E. Willow Grove Ave.
Glenside, PA 19038-7250
Telephone: (866) 348-4250
Email: resources@evans-legal.com
Site Work and Design Provided by M&K Early Design Group
© 2021 - Evans Estate Law Resources
↑