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Home→Author Daniel Evans - Page 5 << 1 2 3 4 5 6 7 … 95 96 >>

Author Archives: Daniel Evans

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No Undue Influence by Spouse

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 →

Posted in Opinions | Tagged Joint accounts, Undue influence, weakened intellect

Executor and Trustee Surcharged for Dilatory Conduct

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 →

Posted in Opinions

Removal of Trustee with History of Litigation with Former Co-Trustee

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 →

Posted in Opinions | Tagged Removal of trustee

Independent Evidence of Gift Delivery Insufficient to Overcome Dead Man’s Act.

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 →

Posted in Opinions | Tagged Dead man's rule

Late Filing for Portability Extended to Five Years

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 →

Posted in News, Rulings | Tagged Deceased spousal unused exclusion amount, Federal estate tax

New Inheritance Tax Exemption for Military Deaths

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 →

Posted in News, Statutes | Tagged Inheritance Tax

Spousal Election is Irrevocable after Six Months

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 →

Posted in Opinions | Tagged Spousal Election

New Bucks Co. Electronic Filing Rule

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 →

Posted in News, Rules and Regs. | Tagged Electronic filing, Local Rules

Distribution of House “As Part of” a Residuary Share Was Not “In Lieu of” That Share

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 →

Posted in Opinions | Tagged Will interpretation

Agent’s Deposit into Joint Account Was a Breach of Fiduciary Duty

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 →

Posted in Opinions | Tagged Agent's duties, self dealing, surcharge

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