The various applicable federal rates (AFRs) published by the Internal Revenue Service, which are used to value life estates, remainders, annuities, and other future interests, as well as intra-family loans, continue to edge upwards. The new section 7520 rate for … Continue reading
Daniel Evans
In response to several requests, I have edited the page with my power of attorney form to include a link to a copy of the form as an MS Word document. … Continue reading
An intestate heir who does not join in an appeal from the probate of a will has no standing to challenge a settlement agreement between the beneficiary under the will and the other intestate heirs which left the probate of … Continue reading
When a power of attorney lacks the notice and acknowledgement required by 20 Pa.C.S. § 5601, the burden is on the agent to show that the actions taken by the agent were in the principal’s best interest. Even though the … Continue reading
The daughter of the decedent did not prove ownership of precious metals that were in the decedent’s home at the of his death because she was the only witness to an alleged gift by the decedent to her during her … Continue reading
The Supreme Court has adopted amendments to the Rules of Disciplinary Enforcement that will reduce the annual registration fee for active lawyers from $125 to $120, but increase the annual fee that goes to the Lawyers Fund for Client Security … Continue reading
The Oklahoma Supreme Court has held that a decedent’s unused federal estate tax exclusion amount (referred to in IRC section 2010 as the “deceased spousal unused exclusion amount,” or “DSUE”) is an asset of the decedent’s estate that the administrator … Continue reading
Armstrong County has amended its Local O.C. Rule 10.7, relating to the filing of inventories. Adoption of New Local Orphans’ Court Rules, No. CP-03-AD-0000001-2016 (1/20/2017), 47 Pa.B. 950 (Armstrong Co. 2/18/17). … Continue reading
A termination of parental rights will be vacated for lack of due process when the trial judge allows the parent to leave the courtroom due to illness and then refuses to allow the parent to reenter the courtroom a few … Continue reading
Armstrong County has published a new fee schedule for the Clerk of the Orphans’ Court, to be effective 30 days after publication in the Pa. Bulletin. Adoption of New Local Rules of Court—2002, No. CP-03-AD-0000189-2002 (Armstrong Co. 1/4/2017), 47 Pa.B. … Continue reading