The National Taxpayer Advocate Objectives Report to Congress for Fiscal Year 2021 (6/29/2020) addresses the issue of whether deceased taxpayers may receive “economic impact payments” (aka “stimulus payments”) authorized by the CARES Act and made the following observations and recommendations: … Continue reading
Daniel Evans
The merger of two non-profit corporations holding charitable funds, one of which had been decertified as a fire fighting organization by its municipality, did not require the application of the cy pres doctrine when the decertified organization had broad charitable … Continue reading
Amendments to the articles and by-laws of a foundation that changed the charitable goals of the foundation, and eliminated provisions that guaranteed that control of the foundation remained in the oldest descendant of the founder, adopted by the directors of … Continue reading
Following Trust under Agreement of Edward Winslow Taylor, 640 Pa. 629, 164 A.3d 1147 (2017), a trust cannot be modified to allow the beneficiaries to remove and replace trustees even with the consent of the settlor under 20 Pa.C.S. § … Continue reading
The Supreme Court of Pennsylvania has adopted an amendment to Rule of Professional Conduct 8.4 that adds a new paragraph (g) to make it professional misconduct for a lawyer to “in the practice of law, by words or conduct, knowingly … Continue reading
The article “Proposed Regulations on Administration Expenses and Excess Deductions” contained some errors or omissions that have now been corrected. The article originally stated that the calculation of different kinds of excess deductions was not clear, and suggested that the … Continue reading
In a proceeding by the executor to recover assets allegedly taken from the estate, beneficiaries claiming interests in the contested assets have standing to object to intervention by a creditor, and the creditor will not allowed to intervene when the … Continue reading
Testimony of bank employee that the signature of the witness to the will was her own, and that she would not have signed as witness if she had not seen the testator sign the will and had identified the testator, … Continue reading
When the will of the decedent did not specifically dispose of mausoleum crypts and burial plots owned by the decedent, the issue of the decedent inherited those burial sites as tenants in common under 20 Pa.C.S. § 2514(14), and have … Continue reading
Real property distributed to one of two beneficiaries before the final division of the estate should be valued at date of distribution, and not date of death, and the net proceeds from the sale of the property by the beneficiary … Continue reading