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Home→Author Daniel Evans - Page 43 << 1 2 … 41 42 43 44 45 … 125 126 >>

Author Archives: Daniel Evans

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Son Nominated as Guardian Not Appointed

The incapacitated person’s son, who was nominated to be her guardian in her durable power of attorney, but the son had neglected and abused his mother, had failed to cooperate in making arrangements for her care, was more interested in … Continue reading →

Posted in Opinions | Tagged Guardian, Health care power of attorney, Power of Attorney

Late Filed Claim Refused

A petition to refuse a notice of claim that was filed under 20 Pa.C.S. § 3532 more than one year after the first advertisement of the grant of letters was granted and the notice of claim was refused. Martin Estate, … Continue reading →

Posted in Opinions | Tagged Claims of Creditors, PEF 3532

Unofficial Inflation Adjustments for 2022

Posted on September 14, 2021 by Daniel EvansSeptember 14, 2021

With the release of the Chained Consumer Price Index (C-CPI-U) for August 2021, it’s possible to calculate various inflation adjustments for 2022. The following are the significant federal estate planning numbers, with the numbers for 2021 shown in parentheses: The … Continue reading →

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

Warren and Forest Counties New Local Orphans’ Court Rules

Warren and Forest Counties have adopted new local Orphans’ Court rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Local Orphans’ Court Rules; Misc. No. 48 of 2021,” (Warren and Forest Cos. 8/25/2021), 51 Pa.B. 5823 (8/11/2021). … Continue reading →

Posted in News, Rules and Regs. | Tagged Local Rules

Letter Directing Beneficiary Change Was Substantial Compliance with Policy

Letter and other documents signed by decedent showed his intent to change the ownership and beneficiary designation of a life insurance policy owned by his insurance trust and was “substantial compliance” with policy requirement that changes be made on insurance … Continue reading →

Posted in Opinions | Tagged Life insurance beneficiary

No Jurisdiction over Nonqualified Employee Benefit Plan

The Orphans’ Court did not have mandatory jurisdiction in a dispute over the beneficiary designation of a decedent’s interest in a nonqualified employee benefit plan, and the court declined to exercise permissive jurisdiction when the plan provided for jurisdiction in … Continue reading →

Posted in Opinions | Tagged Jurisdiction, Lack of Jurisdiction

Codicil Was Result of Undue Influence, but Will Was Not.

Daughter who lived with decedent and cared for her received substantial benefits under a 2006 will and 2014 codicil. Despite medical evidence to the contrary, the court determined that the decedent did not suffer from a weakened intellect in 2006, … Continue reading →

Posted in Opinions | Tagged Undue influence, weakened intellect

Prenuptial Agreement Valid

Surviving spouse did not meet her burden of proving that full and fair disclosure of assets was not made in the schedules included in the prenuptial agreement, and her testimony that she did not see the entire agreement before signing … Continue reading →

Posted in Opinions | Tagged Prenuptial Agreement, Spousal Election

Revocable Trust Was for Sole Use of Surviving Spouse

On an appeal from an order of the Department of Revenue Board of Appeals, the court reversed the decision of the board and found that the funds in the revocable trust of the decedent were for the “sole use” of … Continue reading →

Posted in Opinions | Tagged Sole use trust

Allocating Income and Fees for Settlement

In allocating a settlement for improper distributions from a trust between income and principal, the court determined the amount of income that would have been earned by the trust by looking at the income earned by a similar trust created … Continue reading →

Posted in Opinions | Tagged Common fund doctrine, Reasonable income

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