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Home→Author Daniel Evans - Page 67 << 1 2 … 65 66 67 68 69 … 126 127 >>

Author Archives: Daniel Evans

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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

Monroe County Amends Guardianship Rules

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

Monroe County has amended its local Orphans’ Court rules to include new Rules 14.3 and 14.8, relating to guardianships of incapacitated persons. “Amendment of Local Orphans’ Court Rules; 61 AD 2019” (Monroe Co. 6/12/2019), 49 Pa.B. 3311 (6/29/2019). … Continue reading →

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

Proposed Amendments to Public Access Policy

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

The Administrative Office of the Pennsylvania Courts has published some technical and mechanical amendments to the Case Record Public Access Policy of the Unified Judicial System that it is considering recommending to the Supreme Court. The most significant proposal is … Continue reading →

Posted in News, Rules and Regs. | Tagged Public access policy

Non-Situs State Cannot Tax Undistributed Income of Discretionary Trust

The U.S. Supreme Court has held that a state cannot tax the undistributed income of a trust when the only connection between the state and the trust is that beneficiaries of the trust reside in the state but the beneficiaries … Continue reading →

Posted in Opinions | Tagged Fiduciary income tax, Situs of trust

Son Removed as Trustee but not Executor

The son of the decedent was not removed as executor for wasting or mismanaging the estate because (a) the executor transferring the decedent’s worthless timeshare properties to himself relieved the estate of the maintenance fees; (b) the executor had been … Continue reading →

Posted in Opinions | Tagged Removal of fiduciary, Removal of trustee

Deadlock between Executors

Because the two executors were deadlocked over the discretionary distribution of the estate, and one of them had a conflict of interest over a claim against her daughter while the other was believed to be more likely to bring the … Continue reading →

Posted in Opinions | Tagged Removal of fiduciary

Undue Influence by Caretaker Son

Probate of 2007 will was upheld based on testimony of lawyer who met with the decedent on several occasions and prepared the will, as well as the lack of any evidence of undue influence, while probate of a 2013 will … Continue reading →

Posted in Opinions | Tagged Testamentary Capacity, Undue influence

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