Property purchased by township through the Project 70 Land Acquisition and Borrowing Act, 72 P.S. §§ 3946.1 et seq., and dedicated to public use as a park, cannot be sold by the township to private developers, and the township cannot … Continue reading
Daniel Evans
The Orphans’ Court has the power to enforce through civil contempt an order requiring a former fiduciary to pay a surcharge in installments, and may order incarceration for the former fiduciary when he contemptuously fails to make the required payments, … Continue reading
The Internal Revenue Service has announced a new simplified procedure for obtaining relief for filing a late estate tax return in order to elect portability. Under IRC section 2010(c)(5)(A), the federal estate tax exclusion amount for a surviving spouse can … Continue reading
The Civil Division has jurisdiction over a contractual claim against an estate and its executor, but the trial court erred in “piercing the corporate veil” and finding an executor-beneficiary personally liable for debts incurred by a corporation of which the … Continue reading
The Supreme Court has amended Rules of Juvenile Court Procedure relating to dispositional hearings on deliquencies and post-dispositional reviews. “Order Amending Rules 512, 610 and 612 of the Rules of Juvenile Court Procedure; No. 737 Supreme Court Rules Doc.,” 47 … Continue reading
I’ve created a new on-line service that provides specialized calculators for certain estate and tax planning issues. Currently, the following calculators are available: Cost/Benefit of Gifts of Appreciating Property Cost/Benefit of Grantor Trusts Gift Tax on Net-Net Gifts Income Tax … Continue reading
Cambria County has adopted new local Orphans’ Court rules, to be effective July 1, 2017. “Adoption of Local Orphans’ Court Rules; Orphans’ Court Division; Case No. 1256,” (Cambria Co.), 47 Pa.B. 2874 (5/20/2017). … Continue reading
Both the Orphans’ Court of the county where letters of administration were issued and the Civil Division of the county in which the administrator brought a wrongful death and survivor action have jurisdiction over issues relating to the distribution of … Continue reading
Schuylkill County has adopted new local rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Orphans’ Court Rules; CP-54-AD-38-17” (Schuylkill Co. 4/19/2017), 47 Pa.B. 2544 (5/6/2017). … Continue reading
Up until the Tax Reform Act of 1986, grantor trust status was something to be avoided, but thanks to rulings by the Internal Revenue Service, intentionally creating a grantor trust is now an accepted estate and gift tax planning strategy. … Continue reading