Applying cy pres, a gift to the Pennsylvania Society for the Prevention of Cruelty to Animals for the support of an animal shelter in a particular township will be distributed to a different nonprofit organization operating the only animal shelter … Continue reading
Daniel Evans
Child who was over the age of 18 at death, but who had been adjudicated to be incapacitated, was a “dependent child” within the meaning of 20 Pa.C.S. § 2016(b), and father who had no contact with child for a … Continue reading
In Notice 2017-12 (1/6/2017), 2017-4 IRB ___ (1/23/2017), the IRS has confirmed that an estate tax account transcript showing transaction code “421” may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to … Continue reading
Subscribers will now be receiving emails with links to new posts, and so will receive notices of new articles, summaries of court opinions, rule changes, etc. Subscribers who do not wish to receive these emails will be able to “opt … Continue reading
The sample form of durable general power of attorney and the commentary on the form have been updated to reflect the changes to 20 Pa.C.S. Ch. 56 (“Powers of Attorney”) made by Acts 79 and 103 of 2016. (See “PEF Code Omnibus Amendments and … Continue reading
Inheritance tax payment that was mailed three months after death, but not postmarked until two days later, was not timely and not eligible for 5% discount. DiCristofaro Estate, 6 Fid.Rep.3d 203 (O.C. Chester Co. 4/25/2016). … Continue reading
Animals are not “persons” within the meaning of § 2116(a)(2) of the Inheritance and Estate Tax Act, 72 P.S. § 9116(a)(2), and so a “honorary trust” (see 20 Pa.C.S. § 7738) established for the benefit of horses is not subject … Continue reading
Husband of decedent was allowed to disinter and reinter the remains of his deceased wife over the objections of the executor of her estate, but only if a wrongful death action was not filed within the statute of limitations or, … Continue reading
After termination of parental rights, child is still the “issue” of the biological parent for purposes of determining the beneficiaries of a trust, but will cease to be a beneficiary once adopted; no reformation or division of trust in order … Continue reading
Plaintiff in divorce action may file for discontinuance after death of spouse and before commencement of trial regardless of whether grounds for divorce have been established, and so have her rights in the estate determined under the Probate, Estates and … Continue reading