A trust for pets is subject to inheritance tax at the rate of 15%. King Estate, 8 Fid.Rep.3d 145 (Chester Co. O.C. 2018). (For a contrary result, see Schrock Estate, 6 Fid.Rep.3d 199 (Westmoreland Co. O.C. 2015). … Continue reading
Daniel Evans
The Orphans’ Court Procedural Rules Committee has proposed several amendments to Pa. O.C. Rules, including the following substantive changes: The explanatory comment to Rule 1.7 will be changed to exclude withdrawals of appearances before the Register of Wills from the … Continue reading
The father of the decedent did not forfeit his intestate share of his deceased son’s estate because the adult son was unable to walk, but was not mentally impaired or unable to care for himself, and so was not a … Continue reading
The Supreme Court has entered an order with attached amendments to Pa.O.C. Rule 1.99 and the notes to various other rules to change all references to the public access policy from “Public Access Policy of the Unified Judicial System of Pennsylvania: Case Records of … Continue reading
The Supreme Court has entered an order with attached new Pa.O.C. Rules 14.1 through 14.14 and amendments to Rules 1.5 and 5.10 through 5.12, new Orphans’ Court Forms G-01 through G-04, and an explanatory report of the Orphans’ Court Procedural Rules Committee. … Continue reading
The rules of construction for lapsed legacies which are found at 20 Pa.C.S. § 2514(9), (10), and (11) apply only to individuals and so are not relevant to the cy pres doctrine, which the Orphans’ Court properly applied in directing … Continue reading
Philadelphia has updated its public access rules to reflect amendments to the statewide public access policy. “Amendment of Phila.R.J.A. Nos. *401, *402 and *403; No. 02 of 2017” (Philadelphia Co. 5/10/2018), 48 Pa.B. 3078 (5/26/2018). … Continue reading
Butler County has issued an administrative order restricting public access to indices of the Register of Wills and Clerk of the Orphans’ Court. “Register of Wills—Clerk of the Orphans’ Court, Public Access; MsD 1 of 2018” (Butler Co. 5/2/2018), 48 … Continue reading
Trustee of terminating trust had proposed distribution directly to a public school, rather than to a trustee for the school, believing that the costs of administering the trust would outweigh the benefits of the trust, but the Attorney General objected … Continue reading
Fees of guardian and her counsel were approved over objections of the trustee of the ward’s revocable trust in Florida, the request for counsel fees by the trustee were denied, and the guardian was granted permission to submit a new … Continue reading