Although the two children of the decedent had different claims about their mother’s wishes for the disposition of her cremated remains, they both testified that she wished her ashes to be disposed of along with the ashes of her deceased … Continue reading
Daniel Evans
Although there was evidence of cohabitation and a reputation as husband and wife, there was no evidence of joint income tax returns and no testimony by the alleged surviving wife, and there was evidence that the parties had not married … Continue reading
The following is a 3/16/2020 news release from the Pennsylvania Supreme Court: Amid COVID-19 mitigation efforts, the Pennsylvania Supreme Court today declared a statewide judicial emergency effective until April 14, 2020. With the emergency declaration in place, county president judges are … Continue reading
The following article is adapted from written materials created for a Pennsylvania Bar Institute “webinar” of the same name, catalog #11095 (3/10/2020). The Treasury Department has published final regulations on the changes to the federal estate and gift tax basic...
The COVID-19 (novel coronavirus) contagion is starting to affect court operations in Pennsylvania. By an administrative order dated March 12, 2020, the Montgomery County Orphans’ Court has suspended the call of the audit list in open court and has adopted … Continue reading
The Required Minimum Distribution Webcalculator has been updated to incorporate the changes made by the SECURE Act (Division O of P.L. 116-94). Specifically: The required beginning age for lifetime distributions has been changed from 70-1/2 to 72 for persons who … Continue reading
Judgment on the pleadings in an action for ejectment will be granted where the allegation of a common law marriage is based solely on cohabitation and an employer’s classification of one of the parties as a “domestic partner.” The grant … Continue reading
The decedent’s inter vivos trust directed the division of the trust into a marital deduction trust and nonmarital trust, but no marital trust was necessary because the gross estate was less than the federal estate tax exclusion amount. The administration … Continue reading
Executor is surcharged for distributions to individuals when the will made no specific gifts to anyone and the distributions were in violation of the provisions of the decedent’s will. Jean Goodwin Estate, 10 Fid.Rep.3d 29 (Montgomery O.C. 2019). … Continue reading
On an appeal from the decree of the Register denying probate of a photocopy of a will, the appeal will be upheld when the proponent is able to produce the original will and prove the will by the testimony of … Continue reading