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Home→Author Daniel Evans - Page 74 << 1 2 … 72 73 74 75 76 … 122 123 >>

Author Archives: Daniel Evans

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Attorney-Client Privilege Waived in Will Contest

The beneficiary of a putative will has standing to request a waiver of attorney-client privilege in a dispute over the validity of the will due to lack of testamentary capacity, allegations of fraud in the execution of a note by … Continue reading →

Posted in Opinions | Tagged Attorney-client privilege, Testamentary Capacity

Discovery of Attorney Invoices not Appealable

In a dispute over legal fees paid by a trustee, the Orphans’ Court ordered the trustee to turn over to the beneficiaries unredacted invoices for legal fees paid and, on appeal, the Superior Court held that the order was not … Continue reading →

Posted in Opinions | Tagged Attorney-client privilege, Collateral order, Discovery

No “De Facto” Tenancy by Entireties

Surviving husband had no rights to any properties conveyed by his deceased wife one month before her death despite his claims of “sweat equity” in maintaining and improving the properties during their marriage because there is no “de facto” tenancy … Continue reading →

Posted in Opinions | Tagged Tenancy by entireties

New Webcalculator for Unitrusts

Posted on August 6, 2018 by Daniel EvansAugust 6, 2018

A new Webcalculator has been added to my on-line service to provide factors, and values, for the valuation of unitrust remainders, such as charitable remainder unitrusts (CRUTs). These factors and computations are based on tables published by the Internal Revenue … Continue reading →

Posted in News | Tagged Present value, Unitrusts

Expanded ABLE Account Contributions

Notice 2018-62, 2018-34 I.R.B. ___ (8/20/2018), provides guidance on the application of the new expanded contribution limits to “ABLE” (“Achieving a Better Life Experience”) accounts under IRC section 529A. According to the IRS, a designated beneficiary who works may contribute (in … Continue reading →

Posted in News, Rules and Regs. | Tagged ABLE Accounts

New Pennsylvania Income Tax Withholding

Posted on August 6, 2018 by Daniel EvansAugust 6, 2018

The Act of October 30, 2017, No. 43, P.L. 672, amended the Tax Reform Code of 1971 by adding new requirements for the withholding of Pennsylvania income tax from payments of Pennsylvania source income to nonresidents, and the Department of … Continue reading →

Posted in News | Tagged Pennsylvania personal income tax

Overview: Income Tax Changes in 2018 for Individuals

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

Below is an overview/explanation from Webcalculators. For information about the effects of the 2017 tax act on trusts and estates, see “Summary of the Reconciliation Act of 2017“. … Continue reading →

Posted in Overview | Tagged Federal income tax

Overview: Benefits/Costs of Grantor Trusts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators. (For additional information about grantor trusts, see “Intentional Grantor Trusts in Pennsylvania.”) … Continue reading →

Posted in Overview | Tagged Federal gift tax, Federal income tax, Grantor trust

Overview: Gift Tax on Net-Net Gifts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Federal gift tax

Overview: Required Minimum Distributions

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators: … Continue reading →

Posted in Overview | Tagged Individual retirement account, Retirement plan

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