Delaware County has updated its public access rules to reflect amendments to the statewide public access policy. “Local Rule of Judicial Administration; Case Records Public Access Policy of the Unified Judicial System of Pennsylvania; Civil Doc. No. 17-5120; Criminal Doc. No. … Continue reading
Daniel Evans
In Notice 2018-61, 2018-31 I.R.B. 278 (7/30/2018), the Internal Revenue Service has confirmed that administration expenses of trusts and estates that were fully deductible before the enactment of the 2017 tax act are still fully deductible for income tax purposes, … Continue reading
As part of my Webcalculators project, I have been creating not only on-line calculators to illustrate different estate planning techniques or to solve estate and trust administration problems, but I have been writing “overviews” which are intended to serve as … Continue reading
This is an overview/explanation from Webcalculators: … Continue reading
An email I wrote to the New York Times about possible amendments to the U.S. Constitution was published on Sunday. My nonpartisan (I think) suggestions were as follows: To the Editor: Because of controversies over judicial (and other) appointments, I … Continue reading
When the principal and agent shared a home that was in the joint names of the principal and agent, and had agreed to divide living and maintenance expenses, the agent was not surcharged for installing new windows when there was … Continue reading
One of the categories of resources that can be found at Evans Estate Law Resources is “tips,” which are snippets of information that seem useful, but don’t fit into an existing “article” or other kind of resource. To see a...
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Some things to consider doing before ending an estate administration: Check with the Life Policy Locator Service provided by the National Association of Insurance Commissioners to see if there are any policies insuring the decedent that were overlooked or not known...
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The Act of June 28, 2018, No. 48 (H.B. 152), requires the Pennsylvania Insurance Department and all insurance companies with life insurance policies or annuity contracts in force in Pennsylvania to participate in the Life Policy Locator Service provided by the … Continue reading
The administrative office of Pennsylvania Courts has published an updated and revised chart of limits on public access to judicial system case records. “Case Records Public Access Policy of the Unified Judicial System of Pennsylvania,” 48 Pa.B. 3847 (6/30/2018), updating … Continue reading