The following chart shows the status of legislation introduced in the 2017-2018 session of the Pennsylvania legislature that might be of interest to estate and trust practitioners. Click on the bill number to see the history or text of the … Continue reading
Daniel Evans
The Supreme Court has granted certiorari in the appeal of the North Carolina Department of Revenue in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 814 S.E.2d 43 (N.C. 2018), No. 18-457 (U.S.S.C. 1/11/2018). The North … Continue reading
The court was not required to accept the option of a psychologist as to incapacity when the psychologist administered a single test and did not examine medical records, the alleged incapacitated person appeared in court and provided lucid and compelling … Continue reading
Large transfers shortly before the death of the decedent into joint accounts with the decedent’s daughter, arranged by the daughter while the decedent was gravely ill, could not have been an intentional act of the decedent, and was the product … Continue reading
Testamentary gift to disbanded volunteer ambulance association was awarded under the cy pres doctrine to a volunteer fire department providing first responder services to the same community. Estate of Kendell B. Cramer, Deceased, 8 Fid.Rep.3d 315 (O.C. Monroe Co. 2018) … Continue reading
Father forfeited his share of the minor’s estate when he was incarcerated during the minor’s first year of life and did not provide food, clothing, toys, or any other financial, physical, or emotional support during the last year of the … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading
A new Webcalculator for charitable remainder lead trusts (CLATs) is now up and running. It includes computations of the payouts necessary to zero-out the noncharitable remainders of CLATs with increasing annuity payouts and “shark fin” CLATs in which the remainder is minimized … Continue reading
Delaware County has amended its fee schedule for the Register of Wills and Orphans’ Court, increasing per page certification fees to $1.00 per page, to be effective February 1, 2019. “Amendments to the Register of Wills and Clerk of Orphans’ … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading