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Home→Author Daniel Evans - Page 84 << 1 2 … 82 83 84 85 86 … 96 97 >>

Author Archives: Daniel Evans

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Final Portability Regulations

Posted on June 15, 2015 by Daniel EvansJune 15, 2015

The Internal Revenue Service has issued T.D. 9725 containing final regulations on electing portability for the deceased spousal unused exclusion (DSUE) amount.  Among the revisions that were made (and not made) to the proposed and temporary regulations are the following: … Continue reading →

Posted in News, Rules and Regs. | Tagged Federal estate tax

Ethics of “Cloud Computing”

Posted on June 1, 2015 by Daniel EvansJanuary 13, 2017

There is an American Bar Association web page with summaries and links to various state opinions on the ethics of storing confidential client information on off-site “cloud computing” services of third parties. Included is a link to Formal Opinion 2011-200...

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Posted in News, Tips | Tagged Client confidentiality, Rules of Professional Conduct

Change of Minors’ Placement Goal

Court approved permanency plan with goal of adoption for children who had been removed from home and declared dependent after finding that father, a registered sex offender, had a history of sexual conduct with minors and was not cooperating with … Continue reading →

Posted in Opinions | Tagged Adoption, Parent and child

Declaratory Judgment Interpreting Will

Declaratory judgement entered interpreting handwritten will as granting petitioner a fee simple interest in decedent’s residence, and not a life estate, despite language regarding the sale and distribution of proceeds of sale in the event of petitioner’s death, which were … Continue reading →

Posted in Opinions | Tagged Precatory language, Will interpretation

Charitable Beneficiary no Longer Charitable

Distributions from charitable trust to Green Tree Community Health Foundation approved as successor or substitute for Chestnut Hill Hospital.  Geschick Trust, 5 Fid.Rep.3d 203, No. 1321 ST 1965 (O.C. Phila. 2011). … Continue reading →

Posted in Opinions | Tagged Cy pres

Executor Commissions Determined under Johnson Estate Schedule

Executor commission reduced in accordance with the fee schedule in Johnson Estate, and charitable distributions approved to charities selected by the trustees.  Haffner Estate, 5 Fid.Rep.3d 195 (O.C. Monroe 2015). … Continue reading →

Posted in Opinions | Tagged Executor Commission, Will interpretation

Common Law Marriage before 2005 for Same-Sex Couples?

Posted on May 7, 2015 by Daniel EvansMay 7, 2015

The Pennsylvania legislature abolished common law marriages entered into after January 1, 2005, but common law marriages before that date will continue to be valid.  See Act of November 23, 2004, No. 144, amending 23 Pa.C.S. § 1103. In Whitewood … Continue reading →

Posted in News | Tagged common law marriage, Marriage, Same-sex marriage

Tenancy by Entireties in Proceeds of Sale of Stock

The proceeds of the sale of stock that had been held by a husband and wife continued to be entireties property in the absence of any contrary provisions of the stock purchase agreement, and so the remaining proceeds were payable … Continue reading →

Posted in Opinions | Tagged Tenancy by entireties

Default Judgment against Agent Upheld

In affirming the denial of a petition to strike a default judgment, the Superior Court held that the civil division of the Court of Common Pleas had jurisdiction to enter a default judgment against an agent for the debts of … Continue reading →

Posted in Opinions | Tagged PEF 711

Executor Recovers Estate Tax on Life Insurance

Under I.R.C. § 2206, an executor was entitled to recover a pro-rata portion of the federal estate tax attributable to life insurance paid to the decedent’s ex-wife, as well as interest paid on the tax, when the will directed that … Continue reading →

Posted in Opinions | Tagged Estate tax apportionment, IRC 2206

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