The Disciplinary Board of the Supreme Court has proposed amending the Rules of Professional Conduct to add an additional exception to client confidentiality, allowing lawyers to make disclosures the lawyer reasonably believes are necessary “to comply with other law or … Continue reading
Daniel Evans
Butler County has vacated its order of October 7, 2017, in which a master of the Orphans’ Court was appointed. “Appointment of Orphans’ Court Master; MsD No. 2 of 2017” (Butler Co. 12/3/2018), 48 Pa.B. 7755 (12/22/2018). … Continue reading
The Orphans’ Court of Philadelphia County has entered an administrative order directing that “legacy” incapacitated person cases with no docket activity for more than 10 years, and which lack information in the court’s case management system that is needed to … Continue reading
I have previously written that the Pa. Department of Revenue does not consider “income in respect of a decedent” to be subject to Pa. income tax, but the Department may be changing its position on the taxation of IRD, because … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading
A new Webcalculator for charitable remainder unitrusts (CRUTs) is now up and running. … Continue reading
The Internal Revenue Service has published proposed regulations on the impact of 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 … Continue reading
Settlement did not create a “common fund” that would justify the payment of legal fees from the estate when one residuary beneficiary made a payment to the other three residuary beneficiaries, and no other beneficiaries were unjustly enriched by the … Continue reading
Daughter who had served as father’s agent under power of attorney, and who was nominated to serve as his guardian by that instrument, was not appointed by the court to serve as guardian after father was determined to be incapacitated, … Continue reading
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