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
Daniel Evans
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
Evidence that decedent believed he had provided for his daughters during his lifetime, that decedent did not contact his attorney about preparing a new will or speak to any other attorney about a new will, and that the decedent had … Continue reading
Mercer County has adopted new Orphans’ Court rules to supplement the statewide rules that became effective September 1, 2016. “Local Rules of Court; No. 17-1,” (Mercer Co. 7/24/2017), 47 Pa.B. 4524 (8/5/17). … Continue reading
The Supreme Court has held that that 20 Pa.S.C. § 7766 is the exclusive method for removing a trustee, and that a trust cannot be modified under § 7740.1 to allow the beneficiaries to remove and replace the trustee. Trust … Continue reading
Monroe County has adopted new local Orphans’ Court rules consistent with the state-wide rules that took effect in September 2016, to be effective 30 days after publication in the Pennsylvania Bulletin. “Implementation of Local Orphans’ Court Rules; 5 CV 2017 … Continue reading
The successor agent did not have the power to bind the principal to an arbitration agreement when there was no showing that the initial agent named in the power of attorney was “unwilling or unable to act” as attorney-in-fact for … Continue reading