Among the more significant tax law changes made by the “Setting Every Community Up for Retirement Enhancement Act of 2019,” also known as the SECURE Act, enacted as Division O of P.L. 116-94, H.R. 1865, the “Further Consolidated Appropriations Act,...
← Previous Year | Current Year | Following Year → HTML Version Copyright 2018- Daniel B. Evans. All rights reserved. — Short Term Rates for 2019 — — Mid Term Rates for 2019 — — Long Term Rates for 2019 — … Continue reading
Revised O.C. Forms OC-1 through OC-5 and RW-03 through RW-10, that were approved as part of “Order Amendment Rules 1.7, 1.8, 2.1, 2.5, 2.7, 3.5, 3.7, 4.3, 4.6, 5.1, 5.3, 5.4, 7.1, 10.1, 10.5, and the Index of the Appendix … Continue reading
The National Elder Law Foundation has been reaccredited as a certifying organization for elder law for a period of five years beginning on January 26, 2020. “Accreditation of the National Elder Law Foundation as a Certifying Organization for Elder Law; … Continue reading
The Internal Revenue Service has published final regulations on the changes to the federal estate and gift tax basic exclusion amount (BEA), which doubled from $5 million to $10 million in 2018, but will return to $5 million in 2026. … Continue reading
A change of beneficiary for death benefits under the State Employees’ Retirement System (SERS) was not effective until received, and so ineffective when the employee died after mailing the change of beneficiary and before it was received by SERS. Estate … Continue reading
The new amendments to the Orphans’ Court Rules (“Order Amending Rules 1.7, 1.8, 2.1, 2.5, 2.7, 3.5, 3.7, 4.3, 4.6, 5.1, 5.3, 5.4, 7.1, 10.1, 10.5, and the Index of the Appendix of the Pennsylvania Orphans’ Court Rules, and Rescinding...
Father forfeited his intestate share of child’s estate by failing to provide any financial support and deserting the child by failing to visit the child or perform any parental duties in the six years before the child’s death. Thaddeus Lee … Continue reading
In action against agent, former beneficiary of retirement account had standing to object to change of beneficiary designation by agent. Because the action was against the agent individually, and not the decedent’s estate, the Dead Man’s Rule will not apply. … Continue reading
The court approved the agreement of sale of real estate that was signed by only one of the co-trustees and opposed by the other co-trustee, finding that the sale was in the best interests of the trust. Frances Nowicki Estate, … Continue reading