The Financial Crimes Enforcement Network (“FinCEN”) has issued an “exemptive relief order” delaying the effective date of the residential real estate transaction reporting regulations (31 C.F.R. § 1031.320 et seq.) to March 1, 2026. “Exemptive Relief Order to Delay the … Continue reading
Daniel Evans
The trustees of a trust for the lifetime benefit of the decedent made discretionary distributions to the decedent for which the decedent signed agreements indemnifying the trustees. Following the death of the decedent, the remainder beneficiaries sued the trustees, and … Continue reading
An intestate heir has standing to challenge the validity of a will that has been admitted to probate if in his petition he alleges a “realistic probability” that a will that was executed one year before and that also disinherits … Continue reading
In 2024, the Financial Crimes Enforcement Network (“FinCEN”) published final regulations, to be effective December 1, 2025, requiring financial reporting for non-financed residential real estate transactions. “Anti-Money Laundering Regulations for Residential Real Estate Transfers,” 84 F.R. 70258 (9/29/2024), adopting 31...
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The Orphans’ Court Procedural Rules Committee has proposed a number of amendments to rules relating to hearing notices in proceedings for the termination of parental rights. “Proposed Amendment of Rules 4.5, 4.6, 15.4, 15.7, 15.8, 15.9, 15.10, and 15.13 and … Continue reading
On Aug. 18, 2025, the Internal Revenue Service updated the employer identification number (EIN) online application, which the IRS reported was part of ongoing modernization efforts, and should be easier to use. A past source of confusion was that the … Continue reading
The Internal Revenue Service has released a new Form 706, “United States Estate (and Generation-Skipping Transfer) Tax Return,” for decedents dying after 2024. The new form is 5 pages (previous version was 4 pages), but with all the schedules (the … Continue reading
It was not an error of law or abuse of discretion for the Orphans’ Court to find that there was clear and convincing evidence that the probated will was a forgery based on the testimony of a handwriting expert and … Continue reading
It was not an error of law or abuse of discretion for the Orphans’ Court to remove an administrator when the administration of the estate was substantially completed when the administrator was granted letters due to the death of the … Continue reading
Preliminary objections to a petition to revoke the probate of a will were properly sustained when the petition was filed more than one year after probate and the documents in the record that were exhibits to other petitions filed by … Continue reading