Although the decedent’s spouse had a confidential relationship with the decedent through her increasing control over the decedent’s business affairs, there was insufficient evidence of a weakened intellect and so the claims of undue influence over two lifetime transactions was … Continue reading
Daniel Evans
Accounts of estate and inter vivos trust (funded by estate) were filed together, and executor and trustee was denied commissions for failure to administer estate and trust in timely fashion, objections to miscellaneous expenses were sustained for failure to substantiate … Continue reading
Following the removal of one co-trustee of a testamentary trust, the other co-trustee was also removed, and an independent trustee appointed, where the two trustees were also the primary beneficiaries of the trust, were currently litigating conflicting claims to trust … Continue reading
There was sufficient independent corroborating evidence of donative intent but insufficient evidence of delivery of the alleged gifts by the decedent, and so the donee was barred from testifying by the Dead Man’s Act. Benson Estate, 12 Fid.Rep.3d 229 (Lycoming … Continue reading
The Internal Revenue Service has announced that the two-year period for filing an estate tax return merely to elect portability has been extended to five years from date of death. Rev. Proc. 2022-32, IRB 2022-30 IRB ___ (7/25/2022). In Rev. … Continue reading
Section 15.1 of the Act of July 8, 2022, No. 53 (HB 1342), adds a new subsection 2111(u) to the inheritance and Estate Tax Act (72. P.S. §9111(u)) that exempts from inheritance tax the transfer of personal property resulting from … Continue reading
Absent fraud or duress, a spousal election against a will (or an election to take under the will) becomes irrevocable at the end of the six month period allowed by 20 Pa.C.S. § 2210(b) and may not be revoked merely … Continue reading
Bucks County has adopted a new Rule 4.7A for electronic filing in the Orphans’ Court. ”Order Approving Electronic Filing in the Office of the Clerk of the Orphans’ Court and Promulgating Rule of Orphans’ Court Procedure 4.7A; Administrative Order No. … Continue reading
A direction in a will that a beneficiary should have the right to receive the decedent’s residence as part of her one third share of the estate or purchase the house at fair market value did not give the beneficiary … Continue reading
An agent’s deposit of a refund check payable to the principal into a bank account in the joint names of the principal and agent was an act of self-dealing and a breach of fiduciary duty by the agent because she … Continue reading