Montgomery County has adopted new guardianship rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Adoption of Local Rules of Orphans’ Court 14.2—Petition for Adjudication of Incapacity and Appointment of a Guardian of the Person or Estate … Continue reading
Daniel Evans
The Pennsylvania realty transfer tax (and the Philadelphia and other local versions of that tax) can be an issue when an executor or administrator is distributing real property from an estate, or when property is being transferred to or from...
Westmoreland County has adopted new guardianship rules, effective 30 days after publication. “Guardianship Rules; No. 3 of 2019” (Westmoreland Co. 6/10/19), 49 Pa.B. 3476 (7/6/2019). … Continue reading
Schuylkill County has adopted local O.C. Rule 14.3(b), on proof of incapacity. “Local Orphans’ Court Rule 14.3(b); 2008-5000E” (6/18/2019), 49 Pa.B. 3476 (7/6/19). … Continue reading
H.B. 262, which eliminates the inheritance tax on all transfers from parents to children who are 21 or younger, also allows revocable trusts to be treated as part of the estate for Pennsylvania income tax purposes if the estate has … Continue reading
In H.B. 262, the Pennsylvania legislature has voted to eliminate the inheritance tax on all transfers from parents to children who are 21 or younger. The legislation was approved by the governor on June 28 as Act 13 of 2019....
Monroe County has amended its local Orphans’ Court rules to include new Rules 14.3 and 14.8, relating to guardianships of incapacitated persons. “Amendment of Local Orphans’ Court Rules; 61 AD 2019” (Monroe Co. 6/12/2019), 49 Pa.B. 3311 (6/29/2019). … Continue reading
The Administrative Office of the Pennsylvania Courts has published some technical and mechanical amendments to the Case Record Public Access Policy of the Unified Judicial System that it is considering recommending to the Supreme Court. The most significant proposal is … Continue reading
The U.S. Supreme Court has held that a state cannot tax the undistributed income of a trust when the only connection between the state and the trust is that beneficiaries of the trust reside in the state but the beneficiaries … Continue reading
The son of the decedent was not removed as executor for wasting or mismanaging the estate because (a) the executor transferring the decedent’s worthless timeshare properties to himself relieved the estate of the maintenance fees; (b) the executor had been … Continue reading