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Home→Author Daniel Evans - Page 80 << 1 2 … 78 79 80 81 82 … 119 120 >>

Author Archives: Daniel Evans

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Former Spouse Had no Standing over Trust Income

The former wife of the income beneficiary of an irrevocable inter vivos qualified terminable interest property (QTIP) trust had no standing to object to the trustee’s failure to collect income of the trust even though (a) the former wife would … Continue reading →

Posted in Opinions | Tagged Spendthrift clause, Standing

Applicable Federal Rates for 2017

← Previous Year | Current Year | Following Year → HTML Version Copyright 2016- Daniel B. Evans. All rights reserved. — Short Term Rates for 2017 — — Mid Term Rates for 2017 —  — Long Term Rates for 2017 — … Continue reading →

Posted in Rates | Tagged Applicable federal rates

Tax Cuts and Jobs Act Preview

Posted on December 18, 2017 by Daniel EvansDecember 19, 2017

The revised text of the  “Tax Cuts and Jobs Act” (H.R. 1) was released by the joint conference committee last Friday (12/15/2017), and the Republicans seem to have enough votes in the House and the Senate to pass the bill … Continue reading →

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

More New Public Access Rules

Seven more counties have adopted public access rules 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. “Local Rules Regarding Public Access Policy; … Continue reading →

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

No Forfeiture of Spouse’s Intestate Share

A surviving spouse was not required to claim her intestate share of the estate within the six month period required for claiming an elective share, and she did not forfeit her intestate share by filing an action for divorce against … Continue reading →

Posted in Opinions | Tagged Forfeiture of spousal share

Lawrence Co. Register of Wills Fees

Lawrence County has published a new fee schedule for the Register of Wills to reflect the $4.75 increase in the Judicial Computer Project fee that became effective 11/30/2017.  “Register of Wills; O.C. No. 90193/17 ADM” (Lawrence Co. 11/16/2017), 47 Pa.B. … Continue reading →

Posted in News, Rules and Regs. | Tagged Fee Schedule, Register of Wills

More New Public Access Rules

Eight more counties have adopted public access rules 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. “Adoption of Local Rules Regarding Public … Continue reading →

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

Benefits Claim of Common Law Spouse Denied after Failure to Appeal

A person denied benefits from a municipal pension fund after a finding by a hearing board that a common law marriage was not proven, from which no appeal was made to the Court of Common Pleas, cannot later obtain a … Continue reading →

Posted in Opinions | Tagged common law marriage

Lawsuit against “Estate” Was Nullity

Legal action cannot be filed against the “estate” of a decedent, but only the personal representatives of the estate, and so an action filed against an estate is a nullity and a personal representative of the estate cannot be substituted … Continue reading →

Posted in Opinions | Tagged Proper party to litigation, Statute of limitations

Valid Marriage Officiated by Person Ordained on Internet

The decedent and his fiance obtained a marriage license, and their marriage was valid even though the marriage ceremony was conducted by a friend who was ordained over the Internet by “First Nation Church and Ministry” and the marriage certificate … Continue reading →

Posted in Opinions | Tagged Marriage

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