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