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Home→Author Daniel Evans - Page 62 << 1 2 … 60 61 62 63 64 … 122 123 >>

Author Archives: Daniel Evans

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Both Co-Administrators Removed for Conflict

The court exercised its discretion to summarily remove both co-administrators when both had filed pleadings to remove the other, finding that an evidentiary hearing would result in delay as well as unnecessary fees and expenses, and that the discord was … Continue reading →

Posted in Opinions | Tagged PEF 3183, Removal of fiduciary

Hearing Required on Enforcement of In Terrorem Clause

It was an abuse of discretion and a denial of due process to deny a hearing on whether the contestant to a will had probable cause to challenge the validity of the will when the probate appeal was dismissed on … Continue reading →

Posted in Opinions | Tagged Due Process, In terrorem clause

Overview: Note Valuation

Posted on July 18, 2019 by Daniel EvansMay 18, 2020

A new calculation for the valuation of promissory notes has been added to Webcalculators, the overview for which is below: … Continue reading →

Posted in News, Overview | Tagged Market value, Present value

Overview: Gift Loans

Posted on July 15, 2019 by Daniel EvansMay 18, 2020

A new calculation for the valuation of intra-family loans at a below-market rate of interest has been added to Webcalculators, the overview for which is below: … Continue reading →

Posted in News, Overview

Montgomery County Guardianship Rules Adopted

Montgomery County has adopted new guardianship rules, to be effective 30 days after publication in the Pennsylvania Bulletin. “Adoption of Local Rules of Orphans’ Court 14.2—Petition for Adjudication of Incapacity and Appointment of a Guardian of the Person or Estate … Continue reading →

Posted in News, Rules and Regs. | Tagged Guardianship, Local Rules

Realty Transfer Tax for Estates and Trusts

Posted on July 8, 2019 by Daniel EvansSeptember 10, 2025

The Pennsylvania realty transfer tax (and the Philadelphia and other local versions of that tax) can be an issue when an executor or administrator is distributing real property from an estate, or when property is being transferred to or from...

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Posted in Articles | Tagged Realty transfer tax

Westmoreland County Guardianship Rules Adopted

Westmoreland County has adopted new guardianship rules, effective 30 days after publication. “Guardianship Rules; No. 3 of 2019” (Westmoreland Co. 6/10/19), 49 Pa.B. 3476 (7/6/2019). … Continue reading →

Posted in News, Rules and Regs. | Tagged Guardianship, Local Rules

Schuylkill County Guardianship Rule Adopted

Schuylkill County has adopted local O.C. Rule 14.3(b), on proof of incapacity. “Local Orphans’ Court Rule 14.3(b); 2008-5000E” (6/18/2019), 49 Pa.B. 3476 (7/6/19). … Continue reading →

Posted in News, Rules and Regs. | Tagged Guardianship, Local Rules

Income Tax Returns of Revocable Trusts after the Settlor’s Death

Posted on June 28, 2019 by Daniel EvansJuly 16, 2019

H.B. 262, which eliminates the inheritance tax on all transfers from parents to children who are 21 or younger, also allows revocable trusts to be treated as part of the estate for Pennsylvania income tax purposes if the estate has … Continue reading →

Posted in News, Statutes | Tagged Fiduciary income tax

No Inheritance Tax on Transfers from Parents to Minors

Posted on June 28, 2019 by Daniel EvansJune 28, 2019

In H.B. 262, the Pennsylvania legislature has voted to eliminate the inheritance tax on all transfers from parents to children who are 21 or younger. The legislation was approved by the governor on June 28 as Act 13 of 2019....

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Posted in Articles, Statutes | Tagged Inheritance Tax

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