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Home→Author Daniel Evans - Page 77 << 1 2 … 75 76 77 78 79 … 119 120 >>

Author Archives: Daniel Evans

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Gifts by Principal to Agent

The power “to make gifts, including gifts to my agent,” that was included in a power of attorney signed in 2006, was unlimited, and not limited to gifts to spouse and issue, when the principal had no spouse or issue … Continue reading →

Posted in Opinions | Tagged Agent's duties, Power of Attorney, Unlimited Gifts

Adoption Decisions and Materials

Posted on March 21, 2018 by Daniel EvansMarch 21, 2018

Notice to Subscribers: When I began adding summaries of court decisions and other materials to this site, I included all cases decided through the Orphans’ Court, including cases on adoptions and parental rights.  I now realize that this does not … Continue reading →

Posted in News | Tagged Adoption, Parental rights, Termination of parental rights

Table of Local Public Access Policies

The article on Public Access Policy Compliance for Orphans’ Court Filings has been updated to include a chart that shows which counties require the use of the separate confidential information form for pleadings that would otherwise include confidential information, and … Continue reading →

Posted in News | Tagged Local Rules, Public access policy

Local Public Access Rule for Bedford County

Bedford County has adopted a new local rule to comply with Section 7 of the Public Access Policy of the Unified Judicial System of Pennsylvania, which applies to the Clerks of the Orphans’ Courts.  (See “Public Access Compliance Policy for Orphans’ … Continue reading →

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

Proposed Amendments to O.C. Rules

Posted on March 9, 2018 by Daniel EvansMarch 9, 2018

The Orphans’ Court Procedural Rules Committee has proposed three minor amendments to Pa. O.C. Rules: Rule 2.1(b)(4)(iv), on forms of accounts, will be amended by deleting the words “and verification” because the requirement that there be “signature and verification pages” … Continue reading →

Posted in News, Rules and Regs.

Future Interest Compromise Cannot be Contested Once Accepted

Once a notice of appraisement has been issued accepting an inheritance tax return that included an offer of a future interest compromise and the tax has been been paid, neither the Commonwealth nor the estate may protest or appeal the … Continue reading →

Posted in Opinions | Tagged Future interest compromise, Inheritance tax appraisement

Principal Distributions not Limited by Other Sources of Income

Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse’s health, support, maintenance, or education without taking into account other sources of … Continue reading →

Posted in Opinions | Tagged Future interest compromise, Inheritance Tax

Equitable Division in Divorce Results in Deductible Debt

Assets awarded to the decedent’s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent’s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate.  Board … Continue reading →

Posted in Opinions | Tagged Divorce, Inheritance Tax, PEF 2507

Surcharge against Officer of Charitable Corporation

Attorney General has standing as parens patriae to seek surcharge against former officer and director of dissolved nonprofit corporation formed for charitable purposes, and the surcharge is not time barred nor foreclosed by a previous plea agreement for restitution in … Continue reading →

Posted in Opinions | Tagged Cy pres, Non-profit corporation, Parens patriae, surcharge

Revised Inflation Adjustments for 2018

The Internal Revenue Service has released Rev. Proc. 2018-18, 2018-10 I.R.B. 392 (3/5/2018), which modifies and supersedes certain sections of Rev. Proc. 2017-58, 2017-45 I.R.B. 489 (11/6/2017), to reflect changes made by P.L. 115-97 (originally titled and still popularly known as … Continue reading →

Posted in News | Tagged Federal estate tax, Federal gift tax

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