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
Daniel Evans
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
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
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
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
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
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
On an appeal from the Department of Revenue Board of Appeals, the Orphans’ Court found that the continuing joint revocable trust was a “sole use” trust for the surviving spouse. Potocar Estate, 11 Fid.Rep.3d 150 (Allegheny O.C. 2021), aff’d on … Continue reading
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
Daughter’s request for reimbursement for legal fees and costs incurred in guardianship proceedings for her incapacitated father was denied because the daughter did not create new funds for her father or “provide a similar special service,” and an incapacitated person’s … Continue reading