The Orphans’ Court Procedural Rules Committee has published a revised new O.C. Rule 14.3, and a new Form G-05, relating to expert reports on incapacity in guardianship proceedings in lieu of in-court testimony or depositions. This new proposed rule and … Continue reading
Daniel Evans
With the release of the Consumer Price Index for August 2017, it’s possible to calculate various inflation adjustments for 2018. The following are the significant federal estate planning numbers, with the numbers for 2017 shown in parentheses: The base applicable … Continue reading
The Butler County Court of Common Pleas has appointed Gerri V. Paulisick as the Master in Orphans’ Court. “Appointment of Orphans’ Court Master; MSD No. 1 of 2017” (Butler Co. 8/31/2017), 47 Pa.B. 5780 (9/16/2017). … Continue reading
When notices of federal tax liens are filed during the decedent’s lifetime, the federal lien has priority over expenses of administration of the decedent’s estate. In re Estate of Simmons (United States v. Spiekhout), No. 1:15-cv-01097-TWP-MPB (U.S.D.C. S.D. Ind. 7/31/2017); … Continue reading
The proponent of a photocopy of a will failed to prove that the contents of the photocopy were substantially the same as the missing original. In re: Estate of John Brumbaugh, 2017 PA Super 287 (9/6/2017). … Continue reading
A trust may not be distributed in a manner that is inconsistent with a family settlement agreement approved by a decree of the Orphans’ Court more than 5 years before, so the court may deny the issuance of a citation, … Continue reading
The gift tax that is paid after death for net gifts made in the year of death is included in the gross estate under IRC section 2035 and the estate is not entitled to any deduction for the gift tax … Continue reading
Pennsylvania’s filial support law (23 Pa.C.S. § 4603) did not apply to the New Jersey parents of an adult indigent son who was provided care in Pennsylvania. Melmark, Inc. v. Schutt, 169 A.3d 638, 2017 PA Super 272 (8/21/2017), rev’d, … Continue reading
The Orphans’ Court Procedural Rules Committee has published proposed new rules for guardianship proceedings, Pa.O.C. Rules 14.1 to 14.14, and new Orphans’ Court Forms G-01 through G-06. These new proposed rules are revisions to the rules that were proposed in … Continue reading
It is a violation of due process for a state to refuse to put the name of the wife of a birth mother on a birth certificate if the state would put the name of a husband on a birth … Continue reading