The Pennsylvania Association of Notaries has published a video that explains the differences between remote notarization and electronic notarization (for those who might be uncertain about the differences). … Continue reading
Daniel Evans
An order denying preliminary objections that seek to enforce an arbitration clause is an interlocutory order that is appealable as of right, and an arbitration clause incorporated into a brokerage agreement signed by an individual trustee is enforceable against the … Continue reading
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), P.L. 116-136, enacted March 27, 2020, added a new § 401(a)(9)(I) that eliminates any required minimum distribution for the year 2020. New § 401(a)(9)(I)(i) states that the required distribution requirements...
A new “temporary limited suspension” has been issued allowing remote notarization of powers of attorney, self-proving wills, and temporary guardianships during the COVID-19 emergency declaration. As announced by the Pa. Department of State, notaries are allowed to use audio-visual communications … Continue reading
The Act of March 27, 2020, P.L. ___, No. 10 (H.B. 1232) amends the Fiscal Code to eliminate all interest, penalties, or other additions to income taxes otherwise due on April 15, 2020, until July 15, 2020. The Department of … Continue reading
An action for tortious interference with a right of inheritance cannot be brought against a lawyer for inter vivos transfers when the lawyer (a) prepared a power of attorney naming an agent who later abused the powers granted to the … Continue reading
Since publishing the news that Lehigh County has established a “virtual probate” process by videoconferencing, it’s been learned that five other counties have published similar procedures. The list (as of 3/31/2020) is as follows: BerksBucksDauphinLehighNorthamptonYork Most of the procedures require … Continue reading
Lehigh County has announced a new procedure for the probate of wills by video conferencing, effective 3/30/2020. The Montgomery County Bar Association reports that its Register of Wills is considering a similar procedure, but nothing appears on the Register’s website … Continue reading
In Notice 2020-20, 2020-16 I.R.B. 660 (4/13/2020), the Internal Revenue Service has “amplified” Notice 2020-18, 2020-15 I.R.B. 590 (4/6/2020), to provide the same three month deferral for gift tax (and generation-skipping tax) returns and payments as was previously allowed for income tax returns and payments. The … Continue reading
Governor Wolf has approved a temporary suspension of the personal appearance requirement for notarizations in certain real estate transactions. The Pa. Department of State has issued a press release with the details on how notaries can use these new procedures. … Continue reading