On July 8, Governor Wolf signed S.B. 1104 into law, making it Act 79 of 2016. Act 79 makes numerous changes to the Probate, Estates and Fiduciaries Code, including including changes affecting how to determine title to real estate, personal … Continue reading
Daniel Evans
Juniata and Perry Counties have repealed their Orphans’ Court rules and adopted new rules, to be effective September 1, 2016 (the date the new Pennsylvania Orphans’ Court Rules become effective). Repeal and Adoption of Rules of Orphans’ Court Procedure, No. … Continue reading
The Real Property, Probate & Trust Law Section of the Pennsylvania Bar Association will hold its 2016 Annual Retreat August 10-12 at the Inn at Pocono Manor. The brochure describing the educational programs and social events is available on-line, and … Continue reading
An unliquidated personal injury action is not a “future interest” within the meaning of section 2116(c) of the Inheritance and Estate Tax Act (72 P.S. 9116(c)) and so disclaimers filed more than nine months after death were not effective for … Continue reading
Effective June 1, 2016, the Delaware County Register of Wills and Clerk of the Orphans’ Court will begin accepting credit and debit card payments, but only for applications for marriage licenses and for copies of marriage licenses. A “convenience fee” … Continue reading
The American College of Trust and Estates Counsel (ACTEC) has sent comments to the Internal Revenue Service on the proposed regulations for basis reporting by estates. Comments on Proposed Regulations Under Sections 1014(f) and 6035 (5/27/2016). These comments should be … Continue reading
The Orphans’ Court Procedural Rules Committee has proposed a new O.C. Rule 14.6, and a new form, relating to written depositions in guardianship proceedings. As the committee report explains, expert testimony in guardianship proceedings is authorized by statute, 20 Pa.C.S. … Continue reading
Armstrong County has amended its local Orphans’ Court rules by rescinding local rule 12.16, effective thirty days after publication. Adoption of New Local Rules of Court—2002; No. CP-03-AD-0000189-2002, 46 Pa.B. 2035 (4/23/16). … Continue reading
Appeal from probate denied where testamentary capacity was supported by testimony of attorney who prepared will, subscribing witnesses, and other disinterested parties, and no confidential relationship shown to support allegation of undue influence. Lewis Will, 6 Fid.Rep.3d 123 (O.C. Allegheny … Continue reading
Wife continued to be a co-trustee and beneficiary of the husband’s irrevocable trust even after the divorce of the parties where (a) the trust document made no provision for the possibility of divorce, (b) the irrevocable trust was the beneficiary … Continue reading