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
Daniel Evans
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
The son of the decedent, who also served as a co-agent under a durable power of attorney, sought reimbursement for expenses incurred over the course of eleven years before the death of the decedent, but some of the claims were … Continue reading
In a dispute over a number of documents and transactions executed before the decedent’s death, the court found that the respondents had helped care for the decedent and had a close and confidential relationship with the decedent, and that their … Continue reading
The Orphans’ Court agreed that it erred by ordering a party to file an account after dismissing preliminary objections and without allowing the party to file an answer to the petition, but concluded that the resulting decree was not an … Continue reading
The Pennsylvania Supreme Court has increased the annual registration fee paid by lawyers from $145 to $195. “Amendment of Rule 219(a) of the Pennsylvania Rules of Disciplinary Enforcement; No. 219 Disciplinary Rules Docket” (3/14/2022), 52 Pa.B. 1733 (3/26/2022). … Continue reading
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