The new amendments to the Orphans’ Court Rules (“Order Amending Rules 1.7, 1.8, 2.1, 2.5, 2.7, 3.5, 3.7, 4.3, 4.6, 5.1, 5.3, 5.4, 7.1, 10.1, 10.5, and the Index of the Appendix of the Pennsylvania Orphans’ Court Rules, and Rescinding...
Daniel Evans
Father forfeited his intestate share of child’s estate by failing to provide any financial support and deserting the child by failing to visit the child or perform any parental duties in the six years before the child’s death. Thaddeus Lee … Continue reading
In action against agent, former beneficiary of retirement account had standing to object to change of beneficiary designation by agent. Because the action was against the agent individually, and not the decedent’s estate, the Dead Man’s Rule will not apply. … Continue reading
The court approved the agreement of sale of real estate that was signed by only one of the co-trustees and opposed by the other co-trustee, finding that the sale was in the best interests of the trust. Frances Nowicki Estate, … Continue reading
In finding that the testator was “quite lucid” at the time the will was signed and was not suffering from weakened intellect, the Orphans’ Court applied the wrong standard because undue influence is generally a gradual process and the fruits … Continue reading
For some reason, the web addresses (also known as “uniform resource locators” or “URLs”) of the on-line versions of the Pa. Bulletin and the Pa. Code (regulations) have changed. The Pa. Bulletin had been “pabulletin.com” and the Pa. Code had … Continue reading
The Internal Revenue Service has published proposed regulations that include new life expectancy tables for minimum required distributions under I.R.C. § 401(a)(9), which applies to both qualified retirement plans and individual retirement accounts. “Updated Life Expectancy and Distribution Period Tables … Continue reading
The Internal Revenue Service has released Rev. Proc. 2019-44, which contains the inflation adjustments to tax brackets, the federal estate tax exclusion amount, and other numbers for use in 2020. The inflation adjustments published by the IRS are the same … Continue reading
The Supreme Court has entered an order adopting amendments to Pennsylvania Orphans’ Court Rules as well as changes to some of the forms used by the Orphans’ Court and Register of Wills. The report of the Orphans’ Court Procedural Rules … Continue reading
Orphans’ Court decree that authorized the sale of real estate was immediately appealable under Pa.R.A.P. 342(a)(6) and so the failure to appeal was a waiver of any right to a later appeal. Krasinski Estate, 40 WAP 2018 and 41 WAP … Continue reading