In a dispute between individual trustees and the corporate trustee over discretionary distributions from a charitable trust, the individual trustees have standing to appeal an adverse decision because it affects the rights of unascertained beneficiaries. The Orphans’ Court erred in … Continue reading
Daniel Evans
Orphans’ Court properly denied motion for summary judgment claiming that a transfer on death beneficiary designation signed by decedent and delivered to her bank shortly before her death was invalid because it was not accepted by the bank during the … Continue reading
Executor’s commission that fell between 3% of the inventory value and 3% of the inheritance tax value was approved, and a surcharge for early distribution to the executor was denied when the amount of interest that would have been earned … Continue reading
Power of attorney did not include power to create joint accounts with rights of survivorship, or to commingle assets of the principal with the agents, so the creation of a joint account was invalid and the money in the account … Continue reading
Petitions relating to an irrevocable trust were dismissed sua sponte, but without prejudice, when it became clear that the irrevocable trust had been “amended” and the petitioners had failed to disclose the original terms of the trust or how it … Continue reading
I have updated the software listing that was originally published as an appendix to my book Wills, Trusts, and Technology, and have published it as “Software and Services for an Estates Practice” in the “Directories” menu. In updating the listing, I … Continue reading
This is an updated list of software that was originally published as an appendix to my book Wills, Trusts, and Technology, published by the American Bar Association and now in its second edition. In addition to updating names, publishers, and … Continue reading
Butler County has appointed Victor Vouga as Orphans’ Court Master and vacated the appointment made August 31, 2017. “Appointment of Master in Orphans’ Court; MsD: 2 of 2017” (Butler Co. 10/4/2017), 47 Pa.B. 6805 (11/4//2017). … Continue reading
Section 41 of the Act of October 30, 2017, No. 43, extends by one year the due date for inheritance tax returns that claim an agricultural or small business exemption from inheritance tax. Specifically, section 41 of the Act amends … Continue reading
Governor Wolfe signed H.B. 203 on 10/30/2017, making it Act 41 of 2017. The original purpose of the bill was to allow $10,000 (up from $5,000) in post-death wages to be paid to the family without a grant of letters … Continue reading